该【会计英语论文 】是由【刘小华】上传分享，文档一共【12】页，该文档可以免费在线阅读，需要了解更多关于【会计英语论文 】的内容，可以使用淘豆网的站内搜索功能，选择自己适合的文档，以下文字是截取该文章内的部分文字，如需要获得完整电子版，请下载此文档到您的设备，方便您编辑和打印。ComparisonbetweenChineseandInternationalAccountingPrinciples
Groupleader: YIHANQIU
Teammembers: SHAOLIANCHEN
XIAONANGUO
HUIMINMA
NINGMAO
Faculty: SHUJINGLI
Dec20,2014
GuangdongUniversityofForeignStudies
SouthChinaBusinessCollege
Contents
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5.
InFebruary,2006,ourcountryissuedthenewaccountingstandards,whichhasbeensuitableforthelistedcompaniessinceJanuary1,,whichwillpromotethetransitiontoamoremoderneconomicmodelinourcountry,,accounting,,,wesummarizethesimilaritiesanddifferencesbetweenthetwo,,wewillofferseveralproposalswhicharehelpfultoharmonizetwostandards.
Inthispaper,,,theywere,thecomparisonofInvestmentProperty,assetimpairment,,wewillcarryoutabriefintroduction,andthenexpandspecificnarrative.
HereisthecomparisonbetweenChineseAccountingStandardCAS3andInternationalAccountingStandardIAS40.
AccordingtotheInternationalAccountingStandardIAS40InvestmentPropertyandChineseAccountingStandardCAS3InvestmentProperty,:thescopeofinvestmentpropertyaccounting,accountingpolicyandthedeterminationoffairvalue
IAS40InvestmentPropertydefinesinvestmentpropertyaspropertylandofbuilding-orpartofabuilding-orbothheldbytheownerorbythelesseeunderafinanceleasetoearnrentalsorforcapitalappreciationorboth,ratherthanfor:auseintheproductionorsupplyofgoodsorservicesorforadministrativepurposes;;bTherighttouseanylandwhichisheldandpreparedfortransferafterappreciation;.
:
,whileCAShasprescribedthatifthepropertyrightunderoperationleasehasbeenrentoutagain,couldnotbedeterminedininvestmentproperty.
,onlythelandwhichhasbeenholdandpreparetoincreaseinvaluefortransferencecanbeconfirmedtoinvestmentproperty.
InIAS,,,-positiveoftheacquisitionofinvestmentpropertyfairvalueisdurativeandreliable,itcanalsousefairvaluemodelinsubsequentmeasurement.
InIAS,,thereispracticallynospecialexplanationforthedefinitionoffairvalue.
ThispapercomparedmeasurementofassetimpairmentbetweentheChineseaccountingstandardsCASandinternationalaccountingstandardsIAS,analyzedtheirsimilaritiesanddifferencesandthereason,andproposedthecharacteristicofnewassetimpairmentaccountingstandard.
,theenterprisesmustforecasttheassetcashflows,choosethesuitablediscountrate,,andselectthehigheroneastheasset’,,,;theenterprisecandodgetheassetimpairmentstandardthroughselectingthediscountrates.
Inordertoavoidoperatingprofitsspitefullyusingthemakingandreturnofassetimpairment,theCAS8stipulatedtheimpairmentlossescan’tbereturnedassoonasthelossesdetermined,onlywhendisposedtheasset,,therehavetwoviewpointsmainly:Thefirstviewpointwasthatwecanreturnthedeterminedassetimpairmentlosses;.
Firstly,ourcountry'sstockmarketisimmatureandimperfectatpresent;itisquiteseriousfortheenterprises,,,consideredfromthisangle,,
’struevalue,’struevalue,,,CAS8hasthecertainrationalitythatforbidstoreturntheassetimpairmentlosses,butitisveryobviousthatthiswaycan’treflecttheasset’,withtheimprovementofthemarketenvironment,thelegalenvironment,andtheassetimpairmentstandardunceasingly,theCAS8shouldpermittheassetimpairmentreturnsunderspecialcondition.
Thestraight-LineMethod,AcceleratedMethods,Sum-of-the-Years’-DigitsMethodandDeclining-,thedecliningbalancemethodandunitcombinedmethodinthedepreciationmethods.
:,anddepreciatingfromnextmonth;themonthremainedfixedassetsdepreciationwhenreducingorstopping,,China'scapitalassetdepreciationprovisionaremorepreciseandoperability.
Intermsoffinalmeasurementcomparison,-,itisappliedtotheentireproperty,,,IASisfocusedontheprinciplesoftruthfulness.
Impairmentreversalprocessing
TocopewithImpairmentreversal,InternationalaccountingstandardssetthatCarryingamountsofassetsandthereversalofimpairmentlossesincreasedassetsotherthangoodwill,,capitalassetimpairmentlossisrecognized,,,,thispro
visionexpandstheChineseaccountingstandardsandinternationalaccountingstandardsforimpairmentdifferencesintreatment.
Comparingwithsubsequentexpenditures,China'-16isrequiredtofollowafixedassetexpenditurewhichshouldmeet“Thefutureeconomicbenefitsmayflowandthecostcanbemeasuredreliably,",ournewcapitalassetsStandardsandIAS-16achievethe"convergence"
,theinternationalaccountingstandardscommitteeIASCofficiallyreleasedtheintangibleassetsaccountingstandards,-intangibleassets",2001issued"accountingstandardsforenterprises-intangibleassets,andsinceJanuary1,2001temporaryinco.,.
IAS38definitionofintangibleassetsas"intangibleassetsrefertoasisusedintheproductionorsupplyofgoodsorservices,leasedtootherunits,orholdformanagementpurposes,thereisnophysicalformofidentifiableintangibleassets."Visible,IAS38willreputationexcluded,'saccountingstandardswillbegoodwillasintangibleassetsunrecognized,theself-createdgoodwillisnotidentified,enterprisemergergoodwillgeneratedbythestandarddesign,notonlyinthemergerof"merge"spreadorinvestments""equityinvestmentdifferencesubjectstoreflect.
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