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5/21/2014 初学CFA一级的笔记——国际财务标准的convergence - allenq - 歪酷 YCOOL.COM International standard convergence：国际标准的融合 一、GAAP和IFRS的主要区别：资产负债表各科目的规定 1． Marketable investment securities 2． Inventory 3． Property and Equipment 4． Interoperate investment 5． Goodwill 6． Identifiable Intangible Assets 7． Provision 二、 GAAP和IFRS的主要区别：利润表各科目的规定 1． Construction contracts 2． Cost of Goods sold 3． Operating expense 4． Depreciation 5． Interest expense 6． Income taxes 7． Nonrecurring intems 三、GAAP和IFRS的主要区别：现金流量表中对于利息和股利的会计处理 四、GAAP和IFRS规定的差异所导致的常用财务比率的差异 一、GAAP和IFRS的主要区别：资产负债表各科目的规定 （一）Marketable investment securities 1．最初的计价：都是在购买时的公允价值 the fair value at the date of acquisition 2．问题的关键：Whether to adjust the balance sheet to reflect subsequent changes in fair value。 而这种调整决定于对于证券的分类。 /post/nu5hqdr 1/8 5/21/2014 初学CFA一级的笔记——国际财务标准的convergence - allenq - 歪酷 YCOOL.COM 3．SFAS 115的证券分类 1） Held-to-maturity：debt securities acquired with the intent and ability to own them until they mature 2） Trading(GAAP) 或者Trading Securities(IFRS)：debt and equity securities, including derivatives, acquired with the intent toprofit from near-term price fluctuations. 3） Available-for-Sale Securities：debt and equity securities that a firm does not expect to hold until maturity nor expect to trade in the near term 4．三种证券的计价 u Held-to-maturity： 1）资产负债表上的计价：摊销后净值=面值-未摊销折价+未摊销溢价 Amortized cost=par value- unamortized discount + unamortized premium 2）资产负债表上不显示公允价值的变化，利润表上也不体现公允价值的变动，直到这种证券销售出去才确认收 入。Subsequent changes in fair value are ignoredunless the security is sold or otherwise disposed of. u Held-for-trading 1) 资产负债表上的计价：公允价值，要随着公允价值变化进行调整 2) 利润表：Unrealized gains and losses(changes in market value before the securities are sold)要在利润 表上确认.而一旦该证券售出了，那么就变成了realized gains and losses（actual gains and