中美會計準則比較課件

1中美會計準則比較12課程主要內(nèi)容中國新會計準則介紹美國會計準則的總體介紹

美國最新法規(guī)匯編內(nèi)容重要準則比較問題互動2課程主要內(nèi)容中國新會計準則介紹3

中國新會計準則介紹

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中國新會計準則介紹

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美國公認會計準則與中國會計準則的實質(zhì)差別如何克服機會主義的盈余管理：1、采用謹慎原則2、減少方法的選擇3、充分披露美國準則模式-規(guī)則導向：上有政策下有對策更容易導致機會主義盈余管理中國準則模式-原則導向：實質(zhì)重形式4如何克服機會主義的盈余管理：美國準則模式-規(guī)則導向5新會計準則最大的特點反映CASC從關注利潤表向關注資產(chǎn)負債表轉換—從損益滿計觀向資本保全觀轉變，反映自薩班斯法案以來國際財務界重視資產(chǎn)計價的新趨勢—資產(chǎn)計價的兩大模式成本模式與公允價值模式—反映未來信息的新趨勢美國的綜合收益表會計準則的發(fā)展趨勢5新會計準則最大的特點反映CASC從關注利潤表向關注資產(chǎn)負債6新會計準則實施步驟2007年1月1日先行企業(yè)上市公司證券公司（7月1日）基金管理公司證券投資基金期貨經(jīng)紀公司保險公司24家中央國企（中石油、中石化、寶鋼、鞍鋼、武鋼、攀鋼、國航、東航、南航、中國移動、中國聯(lián)通、中國電信、中遠集團……)鼓勵其他企業(yè)執(zhí)行6新會計準則實施步驟2007年1月1日先行企業(yè)7新會計準則實施步驟截止2009年5月，已有35個省市的大中型企業(yè)執(zhí)行了新準則。其中，山西、云南、深圳等大中型企業(yè)全部執(zhí)行之；北京、江蘇、浙江、安徽、江西、山東、湖北、廣東、重慶、陜西、寧夏、新疆生產(chǎn)建設兵團、寧波等省屬國有企業(yè)全部執(zhí)行之；其他省市地區(qū)部分企業(yè)執(zhí)行之，或為2010年執(zhí)行之作準備。

-上證報0907237新會計準則實施步驟截止2009年5月，已有35個省市的大中8

國際財務報告準則介紹

InternationalFinancialReportingStandards(IFRS)1973年，國際會計準則委員會（InternationalAccountingStandardsCommittee,IASC)成立；目標：對不同國家的準則進行協(xié)調(diào)。2001年，改組為國際會計準則理事會（InternationalAccountingStandardsBoard,IASB)。目標：建立一個全球適用的新準則。8國際財務報告準9IASB與FASB、SEC的融合05年4月，IASB與FASB達成一致，今后所有重大會計準則項目將一起完成；08年起，允許外國公司用IFRS編制財務報表在美國融資，取消目前外國公司須按美國GAAP調(diào)整其財務報表的要求。9IASB與FASB、SEC的融合05年4月，IASB與F10IFRS的全球運用狀況05年歐盟25國開始采用；06年將有100個國家和地區(qū)采用；估計2010年將有150國家和地區(qū)采用。10IFRS的全球運用狀況05年歐盟25國開始采用；11IFRS的構成編報財務報表的框架（Frameworkforthepreparationandpresentationoffinancialstatements)國際財務報告準則(InternationalfinancialreportingstandardsIFRSs1-8號）國際會計準則（InternationalAccountingStandardsIASs1-41號)解釋公告（InterpretationsIFRIC1-5，SIC7,10,12,13,15,21,25,27,29,31,32)11IFRS的構成編報財務報表的框架（Framework12新準則新架構12新準則新架構13新企業(yè)會計準則體系新會計準則體系32項指南38項具體會計準則1項基本會計準則16項對原有會計準則修訂新增22項會計準則金融企業(yè)會計科目和會計報表非金融企業(yè)會計科目和會計報表13新企業(yè)會計準則體系新會計準則體系32項指南38項具體會計14新38項具體企業(yè)會計準則一般業(yè)務（19個）GAAP1存貨

GAAP11股份支付

GAAP2長期股權投資GAAP12債務重組GAAP3投資性房地產(chǎn)

GAAP13或有事項

GAAP4固定資產(chǎn)

GAAP14收入

GAAP6無形資產(chǎn)

GAAP15建造合同GAAP7非貨幣性資產(chǎn)交換

GAAP16政府補助

GAAP8資產(chǎn)減值

GAAP17借款費用GAAP9職工薪酬

GAAP18所得稅

GAAP19外幣折算

GAAP20企業(yè)合并GAAP21租賃14新38項具體企業(yè)會計準則一般業(yè)務（19個）15特殊業(yè)務（3個）GAAP22金融工具確認和計量GAAP23金融資產(chǎn)轉移

GAAP24套期保值

特殊行業(yè)業(yè)務（5個）GAAP5生物資產(chǎn)

GAAP10企業(yè)年金基金

GAAP25原保險合同

GAAP26再保險合同GAAP27石油天然氣開采

新38項具體企業(yè)會計準則15新38項具體企業(yè)會計準則16影響報表編制業(yè)務（2個）GAAP28會計政策、會計估計變更和差錯更正GAAP29資產(chǎn)負債表日后事項

報表編制和披露業(yè)務（8個）GAAP30財務報表列報

GAAP34每股收益

GAAP31現(xiàn)金流量表

GAAP35分部報告

GAAP32中期財務報告

GAAP36關聯(lián)方披露

GAAP33合并財務報表

GAAP37金融工具列報新舊準則使用銜接（1個）GAAP38首次執(zhí)行企業(yè)會計準則

新38項具體企業(yè)會計準則16影響報表編制業(yè)務（2個）新38項具體企業(yè)會計準則17

國際財務報告準則（37項）IFRS1first-timeadoptionofinternationalfinancialreportingstandardsIFRS2share-basedpaymentIFRS3businesscombinationsIFRS4InsurancecontractsIFRS5Non–currentassetsheldforsaleanddiscontinuedoperationsIFRS6ExplorationforandevaluationofmineralresourcesIFRS7FinancialInstruments:Disclosures(effectivein2007)IFRS8OperatingSegments(effectivein2009)IFRS9FinancialInstruments(replacementofIAS39,effectivein2013)

17國際財務報告準則（37項）IFRS1fir18

IASs1-41IAS1PresentationoffinancialstatementIAS2InventoriesIAS7CashflowstatementsIAS8Accountingpolicies,changesinaccountingestimatesanderrorsIAS10EventsafterthebalancesheetdateIAS11ConstructioncontractsIAS12IncomeTaxesIAS16Property,plantandequipmentIAS17LeasesIAS18Revenue

IAS19EmployeeBenefits18 IASs1-41IAS1Presentation19IAS20AccountingforgovernmentgrantsanddisclosureofgovernmentassistanceIAS21TheeffectsofchangesinforeignexchangeratesIAS23BorrowingcostsIAS24RelatedPartyDisclosuresIAS26AccountingandreportingbyretirementbenefitplansIAS27ConsolidatedandseparatefinancialstatementsIAS28InvestmentsinassociatesIAS29FinancialreportinginhyperinflationaryeconomicsIAS30DisclosuresinthefinancialstatementsofbanksandsimilarfinancialinstitutionIAS31Interestsinjointventures

IASs1-4119IAS20Accountingforgovern20IAS33EarningspershareIAS34InterimfinancialreportingIAS36ImpairmentofassetsIAS37Provisions,contingentliabilitiesandcontingentassetsIAS38IntangibleassetsIAS39Financialinstruments:recognitionandmeasurementIAS40InvestmentpropertyIAS41Agriculture

IASs1-4120 IASs1-4121基本準則框架會計信息的質(zhì)量要求財務報表的基本要素基本假設計量屬性財務會計報告會計的基本目標

會計信息的使用者21基本準則框架會計信息的質(zhì)量要求財務報表的基本要素基本假設22框架的主要內(nèi)容財務報告的目標財務報告的用戶會計假設會計信息質(zhì)量要求會計要素會計計量財務報告會計主體，持續(xù)經(jīng)營，會計期間，貨幣計量，權責發(fā)生制可靠性，相關性，可理解性，可比性（含一致性），實質(zhì)重于形式，重要性，謹慎性，及時性資產(chǎn)，負債，所有者權益，收入，費用，利潤歷史成本，重置成本，可變現(xiàn)凈值，現(xiàn)值，公允價值會計報表，附注，相關信息和資料雙目標：受托責任和決策有用性投資者，債權人，政府，社會公眾……22框架的主要內(nèi)容財務報告的目標財務報告的用戶會計假設會計信23財務報告的使用者FrameworkofIFRS財務報告的目標基本假設財務報表的質(zhì)量特征財務報表的要素財務報表要素的確認財務報表要素的計量資本與資本保全概念投資者，職工，債權人，供應商和其他債權人，客戶，政府，社會公眾……雙目標：受托責任和決策有用性應計制，持續(xù)經(jīng)營可理解性，相關性（重要性），可靠性（公正表述，實質(zhì)重于形式，中立性，謹慎性，完整性），可比性資產(chǎn)，負債，所有者權益，收入，費用，利潤1．未來收益可以流入企業(yè)2.相關成本可以計量

歷史成本，現(xiàn)行成本，可變現(xiàn)（清算）價值，現(xiàn)值

財務資本，實物資本，財務資本保全，實物資本保全23財務報告的使用者FrameworkofIFRS財務報24

美國會計準則的總體介紹

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美國會計準則的總體介紹

25制定美國公認會計原則的組織證券交易委員會（SecuritiesandExchangeCommission,SEC)美國注冊會計師協(xié)會（AmericanInstituteofCertifiedPublicAccountants,AICPA)財務會計準則委員會（FinancialAccountingStandardsBoard,FASB)政府會計準則委員會（GovernmentalAccountingStandardsBoard,GASB)25制定美國公認會計原則的組織證券交易委員會（Securit26美國公認會計準則的組成

會計研究公報（AICPA/CAP/ARB,1939-1959,51）會計原則委員會意見（AICPA/APB,1959-1973,31）財務會計準則聲明（FASB/SFAS,1973-,1-168）財務會計概念(FASB/SFAC1-8)技術公報(FASB/TB)FASB緊急問題任務組（FASB/EITF）美國注冊會計師協(xié)會立場闡述（AcSEC/SOP）美國證券交易委員會的系列公告（SECASR）

26美國公認會計準則的組成會計研究公報（AICPA/CAP27

美國會計準則的效力層次

StatementNo.162

TheHierarchyofGenerallyAcceptedAccountingPrinciples

(IssueDate05/08)

MostauthoritativeLeastauthoritativeFASBStandardsandInterpretationsAICPAAccountingResearchBulletinsAPBOpinionsFASBTechnicalBulletinsAICPAindustryAuditandAccountingGuidesAICPAStatementsofPositionFASBEITFAICPAAcSECPracticeBulletinsAICPAAccountingInterpretationsFASBInterpretationGuides(Q&A)WidelyrecognizedandprevalentIndustrypracticesHouseofGAAP27

美國會計準則的效力層次

StatementNo.128

美國會計準則的效力層次

StatementNo.168

(Superseded)

The

FASBAccountingStandardsCodificationTM

andtheHierarchyofGenerallyAcceptedAccountingPrinciples—areplacementofFASBStatementNo.162(IssueDate06/09)

ThisStatementestablishestheCodificationasthesourceofauthoritativeGAAPrecognizedbytheFASBtobeappliedbynongovernmentalentities.RulesandinterpretivereleasesoftheSECunderfederalsecuritieslawsarealsosourcesofauthoritativeGAAPforSECregistrants.AllguidancecontainedintheCodificationcarriesanequallevelofauthority.28

美國會計準則的效力層次

StatementNo.129StatementNo.168

(Superseded)

The

FASBAccountingStandardsCodificationTM

andtheHierarchyofGenerallyAcceptedAccountingPrinciples—areplacementofFASBStatementNo.162(IssueDate06/09)

WidelyrecognizedandprevalentIndustrypracticesFASBConceptsStatementsAICPApapersIFRS

AICPATechnicalPracticeAidsaccountingtextbooksandarticlesNewHouseofGAAPauthoritativeFASBaccountingstandardscodificationRulesandinterpretivereleasesoftheSECNon-authoritativepronouncementsofprofessionalassociationsorregulatoryagencies29StatementNo.168

(Supersede30FASBaccountingstandardscodificationRulesandinterpretivereleasesoftheSECSECregistrantspublicnongovernmentalentitiesandnonpublicnongovernmentalentities30FASBaccountingstandardsco31PopulationofcodifiedstandardsasofJuly1,2009StandardsissuedbystandardsettersotherthantheSEC1.FinancialAccountingStandardsBoard(FASB)a.Statements(FAS)b.Interpretations(FIN)c.TechnicalBulletins(FTB)d.StaffPositions(FSP)e.StaffImplementationGuides(Q&A)f.StatementNo.138Examples2.EmergingIssuesTaskForce(EITF)a.Abstractsb.TopicD.31Populationofcodifiedstand323.DerivativeImplementationGroup(DIG)Issues4.AccountingPrinciplesBoard(APB)Opinions5.AccountingResearchBulletins(ARB)6.AccountingInterpretations(AIN)7.AmericanInstituteofCertifiedPublicAccountants(AICPA)a.StatementsofPosition(SOP)b.AuditandAccountingGuides(AAG)—onlyincrementalaccountingguidancec.PracticeBulletins(PB),includingtheNoticestoPractitionerselevatedtoPracticeBulletinstatusbyPracticeBulletin1323.DerivativeImplementation33d.TechnicalInquiryService(TIS)—onlyforSoftwareRevenueRecognitionStandardsissuedbytheSEC1.RegulationS-X(SX)2.FinancialReportingReleases(FRR)/AccountingSeriesReleases(ASR)3.InterpretiveReleases(IR)4.SECStaffguidancein:a.StaffAccountingBulletins(SAB)b.EITFTopicDandSECStaffObservercomments.33d.TechnicalInquiryService34美國公認會計原則的發(fā)展趨勢目標導向已經(jīng)改進并一致運用的概念框架為基礎

明確提供準則的會計目標

提供充分的細節(jié)和結構，使準則能夠得以一致地實施和應用

盡量減少準則中的例外情況

避免使用使得財務工程師能在技術上遵循準則卻在實質(zhì)上規(guī)避準則意圖的“界線”資產(chǎn)負債表觀全面收益觀公允價值34美國公認會計原則的發(fā)展趨勢目標導向35會計要素PRCGAAP新企業(yè)會計準則資產(chǎn)負債所有者權益收入費用利潤USGAAP美國公認會計原則資產(chǎn)負債所有者權益所有者投入分配給所有者綜合收益收入費用利得損失35會計要素PRCGAAP新企業(yè)會計準則USGAAP美36五大計量屬性PRCGAAP新企業(yè)會計準則歷史成本重置成本可變現(xiàn)凈值現(xiàn)值公允價值USGAAP美國公認會計原則未在概念框架中明確,但專門有公允價值準則36五大計量屬性PRCGAAP新企業(yè)會計準則USGAA37財務報告體系PRCGAAP新企業(yè)會計準則資產(chǎn)負債表利潤表現(xiàn)金流量表所有者權益變動表附注USGAAP美國公認會計原則資產(chǎn)負債表股東權益表綜合收益表利潤表現(xiàn)金流量表附注37財務報告體系PRCGAAP新企業(yè)會計準則USGAA38信息披露時間PRCCSRC要求上市公司信息披露管理辦法2007/1/30

年報半年報季度報告年度報告應當在每個會計年度結束之日起4個月內(nèi)，半年報應當在每個會計年度的上半年結束之日起2個月內(nèi)，季度報告應當在每個會計年度第3個月、第9個月結束后的1個月內(nèi)編制完成并披露。

第一季度季度報告的披露時間不得早于上一年度年度報告的披露時間

USSEC要求RegulationS-X(FORTHEFORMandcontentoffinancialstatementsfiledwiththeSEC)RegulationS-K(CoversthenonfinancialstatementdisclosuresoftheregistrationstatementandotherperiodicfilingswiththeSEC)定期報告制度（fullandfairdisclosure)10-K年報(90天內(nèi)）10-Q季度報告（45天內(nèi)）8-K重大問題公告（15天，5天）38信息披露時間PRCCSRC要求USSEC要求39信息披露時間PRCCSRC要求比較報表一般要求一年USSEC要求比較報表沒有特殊要求，一般至少一年，但SEC要求上市公司要編報兩年的比較利潤表和現(xiàn)金流量表39信息披露時間PRCCSRC要求USSEC要求40FullDisclosureinFinancialReportingFulldisclosureprincipleFinancialstatementsNotestoFinancialstatementsAuditor’sandmanagement’sreportsIncreaseinReportingrequire-mentsDifferentialdisclosureBalancesheetStatementofincomeUSGAAPChangingpricesdisclosuresOilandgasReservesinformationAuditor’sreportManage-ment’sreportsSupplementaryinformationAccountingPoliciescontingenciesnumberofSharesofstockoutstandingalternativemeasuresStatementOfcashflowsStatementOfchangesinstockholders’equity40FullDisclosureinFinancial414142重要準則比較42重要準則比較43Inventories—

存貨USGAAP美國公認會計原則可采用后進先出法，有時也允許使用零售價法計算存貨成本也可用標準成本計價成本與市價孰低市價是指重置成本上限：可變現(xiàn)凈值下限：可變現(xiàn)凈值-正常毛利存貨減值不可轉回對特殊產(chǎn)品如珍貴的金屬，允許用可變現(xiàn)價值計量，即使高于成本有專門購買承諾(purchasecommitments)的相關規(guī)定自行生產(chǎn)的存貨成本包括倉儲成本可總價也可凈價PRCGAAP新企業(yè)會計準則存貨成本以先進先出法，加權平均法，移動平均法或個別計價法確定同美國存貨以成本與可變現(xiàn)凈值孰低法入帳存貨減值可以轉回無此規(guī)定沒有專門購買承諾(purchasecommitments)的具體規(guī)定自行生產(chǎn)的存貨成本不包括倉儲成本購貨折扣只能用總價法43Inventories—存貨USGAAP美國公認會44Inventories—USGAAPSFASNo.151“InventoryCosts:anAmendmentofARBNo.43”(2004)44Inventories—USGAAPSFASNo45Inventoryisbuyer’swhenreceived,expect:GeneralRuleForshippingpoint-Buyer’sattimeofdeliverytocommoncarrierConsignmentgoods-Seller’s,notbuyer’sSaleswithbuybacks-seller’snotbuyer’sSale’swithhighratiosofreturn-Buyer’s,ifyoucanestimatereturnsSalesoninstallment-Buy’sifyoucanestimatecollectability45Inventoryisbuyer’swhenre46美國可以采用定期盤存制(periodicsystem)計價,如，

Purchasecash(AccountsPayable)Inventory(Ending)CostofgoodssoldInventory(Beginning)Purchase46美國可以采用定期盤存制(periodicsystem)47Standardcostareacceptableifadjustedatreasonableintervalstoreflectcurrentconditionssothatatthebalance-sheetdatestandardcostsreasonablyapproximatecostscomputedunderoneoftherecognizedbase.Insuchcasesdescriptivelanguageshallbeusedwhichwillexpressthisrelationshipasforinstance,“approximatecostsdeterminedonthefirst-in，first–outbasis”orifitisdesiredtomentionstandardcosts“atstandardcosts,approximatingaveragecosts”47Standardcostareacceptable48StandardCostVariancesImmaterialAmountsCloseto

CostofGoodsSoldWorkinProcessFinishedGoodsCostofGoodsSoldMaterialAmountsCloseby

apportioningto:DisposingofVariances48StandardCostVariancesImmat49

美國購買承諾舉例

購買承諾只是執(zhí)行合同，所以不必確認資產(chǎn)和負債，只需在附注中說明然而若購買合同規(guī)定的價格高于市場價值，應確認該損失Toillustratetheaccountingproblem,assumethatABCCo.signedparts-purchasingcontractstobeexecutedin2005atafirmpriceof$10000andthatthemarketpriceofthepartsonDec31,2004,droppedto$7000.ThefollowingentryismadeonDec31,2004.UnrealizedHoldingGainorLoss-income3000EstimatedLiabilityonPurchaseCommitments300049

美國購買承諾舉例

購買承諾只是執(zhí)行合同，所以不必確認資50

美國購買承諾舉例

WhenABCpurchasepartsatacostof$10000,thefollowingentrywouldbemade:Purchases(Inventory)7000EstimatedliabilityonPurchaseCommitments3000Cash1000050

美國購買承諾舉例

WhenABCpurchase51Investmentproperty—

投資性房地產(chǎn)USGAAP美國公認會計原則無單獨準則只有成本模式（折舊，減值）PRCGAAP新企業(yè)會計準則有單獨準則可選擇成本模式和公允價值模式51Investmentproperty—投資性房地產(chǎn)U52

property,plantandequipment—

固定資產(chǎn)USGAAP美國公認會計原則定義取得是為了在經(jīng)營中使用而非再出售具有長期性并需提折舊具有物質(zhì)實體大修理費可以在費用化、遞延、資本化之間選擇預計處置時的到期值殘值只能調(diào)低折舊方法其他相同，除了余額遞減法企業(yè)可自行選擇系統(tǒng)合理的折舊法本月增加固定資產(chǎn)本月可以按比例提或其他方法PRCGAAP新企業(yè)會計準則定義為生產(chǎn)商品、提供勞務、出租或經(jīng)營管理而持有的使用壽命超過一個會計年度大修理費用費用化殘值的計量為到期時的現(xiàn)在考慮殘值可調(diào)低或高折舊方法：使用年限法產(chǎn)量法

雙倍余額遞減法年數(shù)總和法本月增加，本月不提，下月開始提52

property,plantandequipme53

property,plantandequipment—USGAAPExposureDraft“AccountingforCertainCostsandActivitiesRelatedtoProperty,Plant,andEquipment”(2001)SFASNo.116“AccountingforContributionReceivedandContributionMade”(1993)53

property,plantandequipme54

ValuationDeferred-paymentcontractToproperreflectcost,companiesaccountforassetspurchasedonlong-termcreditcontractsatthepresentvalueoftheconsiderationexchangedbetweenthecontractingpartiesatthedateofthetransaction.Toillustrate,ABCcompanypurchaseaspeciallybuiltrobotspraypainterforitsproductionline.Thecompanyissuesa$100000,five-year,zero-interest-bearingnotetothesellerforthenewequipment.Theprevailingmarketrateofinterestforobligationsofthisnatureis10percent.ABCistopayoffthenoteinfive$20000installments,madeattheendofeachyear.ABCcannot54

ValuationDeferred-paymentc55

ValuationReadilydeterminethefairmarketvalueofthisspeciallybuiltrobot.ThereforeABCapproximatestherobot’svaluebyestablishingthemarketvalue(presentvalue)ofthenote.Entriesforthedateofpurchaseanddatesofpayments,pluscomputationofthepresentvalueofthenote,areasfollows:DateofPurchaseEquipment75816*DiscountonNotesPayable24184NotePayable100000*Presentvalueofnote=$20000(PVF-OA5,10%)=$20000(3.79079)=$7581655

ValuationReadilydetermine56

ValuationEndofFirstYearInterestExpense7582NotesPayable20000Cash20000DiscountonNotesPayable7582 EndofSecondYearInterestExpense6340（75816-20000+7582）*10%NotesPayable20000Cash20000DiscountonNotesPayable634056

ValuationEndofFirstYear57

AccountingforContributionsIngeneral,companiesshouldrecognizecontributionsreceivedasrevenuesintheperiodreceivedCompaniesshouldrecognizecontributionsatthefairvalueoftheassetsreceived(SFASNo.116“AccountingforContributionsReceivedandContributionsMade,1993)Toillustrate,Maxcompanyhasrecentlyacceptedadonationoflandwithafairvalueof.$150000fromtheMixcompany.InreturnMaxpromisestobuildapackingplantinMixcompany.Maxentryis:Land150000ContributionRevenue150000

57

AccountingforContribution58

AccountingforContributionsAssumethebookvalueofthelandis$120000,Mix’sentryisContributionExpense150000Land120000GainonDisposalofland3000058

AccountingforContribution59CostssubsequenttoacquisitionIngeneral,costsincurredtoachievegreaterfuturebenefitsshouldbecapitalized,whereasexpendituresthatsimplymaintainagivenlevelofservicesshouldbeexpensed.Inordertocapitalizecosts,oneofthreeconditionsmustbepresent:TheusefullifeoftheassetmustbeincreasedThequantityofunitsproducedfromtheassetmustbeincreasedThequalityoftheunitsproducedmustbeenhanced59Costssubsequenttoacquisit60CostssubsequenttoacquisitionTypeofexpenditure

NormalaccountingtreatmentAdditionsCapitalizecostofadditiontoassetaccountImprovements(a)carryingvalueknown:removecostandreplacementofandaccumulateddepreciationonoldasset,recognizinganygainorloss.Capitalizecostofimprovement/replacement60Costssubsequenttoacquisit61CostssubsequenttoacquisitionTypeofexpenditure

Normalaccountingtreatment(b)Carryingvalueunknown:1.iftheasset’susefullifeisextended,debitaccumulateddepreciationforcostofimprovement/replacement2.ifthequantityorqualityoftheasset’sproductivityisincreased,capitalizecostofimprovement/replacementtoassetaccount

61Costssubsequenttoacquisit62RearrangementandreinstallationIforiginalinstallationcostisknown,accountforcostofrearrangement/reinstallationasareplacement(carryingvalueknown)iforiginalinstallationcostisunknownandrearrangement/reinstallationcostismaterialinamountandbenefitsfutureperiods,capitalizeasanassetiforiginalinstallationcostisunknownandrearrangement/reinstallationcostisnotmaterialorfuturebenefitisquestionable,expensethecostwhenincurredCostssubsequenttoacquisition62Rearrangementandreinstalla63RepairOrdinary:expensecostofrepairswhenincurredMajor:Asappropriate,treatasanaddition,improvement,orreplacementCostssubsequenttoacquisition63Costssubsequenttoacquisit64IntangibleAssets-無形資產(chǎn)PRCGAAP新企業(yè)會計準則開發(fā)成本滿足一定條件可以資本化USGAAP美國公認會計原則開發(fā)成本一般費用化，但某種網(wǎng)絡開發(fā)成本和內(nèi)部使用的軟件開發(fā)成本可以資本化64IntangibleAssets-無形資產(chǎn)PRCGA65IntangibleAssets-USGAAPSFASNo.142“GoodwillandotherIntangibleassets”,2001

65IntangibleAssets-USGAAPSFA66CharacteristicsofIntangibleAssetsTheylackphysicalexistenceTheyarenotfinancialinstruments66CharacteristicsofIntangibl67TypesofIntangibleAssetsMarketing-relatedintangibleassetsTrademarkortradenames,newspapermastheads,internetdomainnames,andnoncompetitionagreementsCustomer-relatedintangibleassetsCustomerlists,orderorproductionbacklogs,andbothcontractualandnon-contractualcustomerrelationshipArtistic-relatedintangibleassetscopyrightContract-relatedintangibleassetsfranchise,licensingagreement,constructionpermits,broadcastrights,andserviceorsupplycontractsTechnology-relatedintangibleassetsPatent,tradesecretGoodwill67TypesofIntangibleAssetsMa68Indefinite-lifeIntangibleIfnolegal,regulatory,contractual,competitive,orotherfactorslimittheusefullifeofanintangibleasset,acompanyconsidersitsusefullifeindefinite.Indefinitemeansthatthereisnoforeseeablelimitontheperiodoftimeoverwhichtheintangibleassetisexpectedtoprovidecashflows.Acompanydoesnotamortizeanintangibleassetwithanindefinitelife.68Indefinite-lifeIntangibleIf69Start–upcostsStart-upcostsareincurredforone-timeactivitiestostartanewoperation.Examplesincludeopeninganewplant,introducinganewproductorservice,orconductingbusinessinanewterritoryorwithanewclassofcustomers.Start-upcostsincludeorganizationalcosts,suchaslegalandstatefeesincurredtoorganizeanewbusinessentity.Theaccountingforstart-upcostsisstraightforward:Expensestart-upcostsasincurred.69Start–upcostsStart-upcost70Start–upcostsStart-upcostsareincurredforone-timeactivitiestostartanewoperation.Examplesincludeopeninganewplant,introducinganewproductorservice,orconductingbusinessinanewterritoryorwithanewclassofcustomers.Start-upcostsincludeorganizationalcosts,suchaslegalandstatefeesincurredtoorganizeanewbusinessentity.Theaccountingforstart-upcostsisstraightforward:Expensestart-upcostsasincurred.70Start–upcostsStart-upcost71InitialOperatingLossGAAPrequiresthat

operatinglossesduringtheearlyyearsshouldnotbecapitalized.Inshort,theaccountingandreportingstandardsshouldbenodifferentforanenterprisetryingtoestablishanewbusinessthantheyareforotherenterprises.Acompanyisconsideredtobeinthedevelopingstageswhenit‘sdirectingitseffortstowardestablishinganewbusinessandeitherthecompanyhasnotstartedtheprincipaloperationsorithasearnednosignificantrevenue(SFASNo.7,1975)71InitialOperatingLossGAAPr72SoftwareCostsSFASNo.86“Accountingforthecostsofcomputersoftwaretobesold,leased,orotherwisemarketed”(1985)Theprofessionhasalsoindicatedhowtoaccountforsoftwaretobeusedinternally.Activitiesperformedduringthepreliminaryprojectstageofdevelopment(e.g,conceptualformulationandevaluationofalternatives)aresimilartoR&Dcosts.Companiesshouldexpensesuchcostsimmediately.Oncethesoftwareisattheapplicationdevelopmentstage(e.g.,atthecodingorinstallationstages),itsfutureeconomicbenefitsbecomeprobable.Atthatpoint,companiesmustcapitalizethesoftwarecost.Finally,subsequenttotheapplicationdevelopmentstage,costsrelatedtotrainingandapplicationmaintenanceshouldbeexpensedasincurred.72SoftwareCostsSFASNo.86“Ac73Impairment-資產(chǎn)減值PRCGAAP新企業(yè)會計準則資產(chǎn)減值的確認可收回金額小于賬面價值（可收回金額為資產(chǎn)的公允價值減去處置費用后的凈額與資產(chǎn)預計未來現(xiàn)金流量的現(xiàn)值兩者之間的較高者）USGAAP美國公認會計原則資產(chǎn)減值的確認賬面價值大于公允價值（Animpairmentlossshallberecognizedonlyifthecarryingamountofalong-livedasset(assetgroup)isnotrecoverableandexceedsitsfairvalue.Thecarryingamountofalong-livedasset(assetgroup)isnotrecoverableifitexceedsthesumoftheundiscountedcashflowsexpectedtoresultfromtheuseandeventualdispositionoftheasset(assetgroup）73Impairment-資產(chǎn)減值PRCGAAP新企業(yè)會74Impairment-資產(chǎn)減值PRCGAAP

新企業(yè)會計準則資產(chǎn)減值的計量依據(jù)可收回金額可能發(fā)生減值資產(chǎn)的認定時間資產(chǎn)負債表日判斷資產(chǎn)是否存在可能發(fā)生減值的跡象USGAAP美國公認會計原則資產(chǎn)減值的計量依據(jù)公允價值未來現(xiàn)金流量的現(xiàn)值可能發(fā)生減值資產(chǎn)的認定時間

Along-livedasset(assetgroup)shallbetestedforrecoverabilitywhenevereventsorchangesincircumstancesindicatethatitscarryingamountmaynotberecoverable

74Impairment-資產(chǎn)減值PRCGAAP新企業(yè)會75Impairment-資產(chǎn)減值PRCGAAP新企業(yè)會計準則減值跡象市價下跌環(huán)境變化市場利率提高資產(chǎn)陳舊過時資產(chǎn)閑置、終止使用或者計劃提前處置經(jīng)濟績效降低其他USGAAP美國公認會計原則減值跡象a.Asignificantdecreaseinthemarketpriceofalong-livedasset(assetgroup)b.Asignificantadversechangeintheextentormannerinwhichalong-livedasset(assetgroup)isbeingusedorinitsphysicalconditionc.Asignificantadversechangeinlegalfactorsorinthebusinessclimatethatcouldaffectthevalueofalong-livedasset(assetgroup),includinganadverseactionorassessmentbyaregulator75Impairment-資產(chǎn)減值PRCGAAP新企業(yè)會76Impairment-資產(chǎn)減值PRCGAAP新企業(yè)會計準則USGAAP美國公認會計原則d.Anaccumulationofcostssignificantlyinexcessoftheamountoriginallyexpectedfortheacquisitionorconstructionofalong-livedasset(assetgroup)e.Acurrent-periodoperatingorcashflowlosscombinedwithahistoryofoperatingorcashflowlossesoraprojectionorforecastthatdemonstratescontinuinglossesassociatedwiththeuseofalong-livedasset(assetgroup)76Impairment-資產(chǎn)減值PRCGAAP新企業(yè)會77Impairment-資產(chǎn)減值PRCGAAP新企業(yè)會計準則USGAAP美國公認會計原則f.Acurrentexpectationthat,morelikelythannot,along-livedasset(assetgroup)willbesoldorotherwisedisposedofsignificantlybeforetheendofitspreviouslyestimatedusefullife.77Impairment-資產(chǎn)減值PRCGAAP新企業(yè)會78Impairment-資產(chǎn)減值PRCGAAP新企業(yè)會計準則關于資產(chǎn)減值的恢復

不允許資產(chǎn)減值的轉回資產(chǎn)組的認定資產(chǎn)組產(chǎn)生的現(xiàn)金流入是否獨立于其他資產(chǎn)或者資產(chǎn)組的現(xiàn)金流入為依據(jù)USGAAP美國公認會計原則關于資產(chǎn)減值的恢復不允許資產(chǎn)減值的轉回資產(chǎn)組的認定相同78Impairment-資產(chǎn)減值PRCGAAP新企業(yè)會79Impairment-資產(chǎn)減值SFASNo.144“AccountingfortheImpairmentorDisposalofLong-livedAssets”(2001)79Impairment-資產(chǎn)減值SFASNo.144“80Impairment-資產(chǎn)減值(USGAAP)關于資產(chǎn)減值的恢復不允許資產(chǎn)減值的轉回,除非為處置資產(chǎn)的減值AssumeAloucomp