The IASC US comparison project: a report on the similarities and differences between IASC standards and US GAAP ; based on a study undertaken by the FASB staff
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Norwalk, Conn.
Financial Accounting Standards Board
1999
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 502 S. |
Internformat
MARC
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| 245 | 1 | 0 | |a The IASC US comparison project |b a report on the similarities and differences between IASC standards and US GAAP ; based on a study undertaken by the FASB staff |c ed. by: Carrie Bloomer |
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Datensatz im Suchindex
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| adam_text | THE IASC U.S. COMPARISON PROJECT: A REPORT ON
THE SIMILARITIES AND DIFFERENCES BETWEEN
IASC STANDARDS AND U.S. GAAP—SECOND EDITION
CONTENTS
Page
FOREWORD vii
ACKNOWLEDGMENTS xi
PART I—INTRODUCTION
Chapter 1—Introduction 3
Chapter 2—Summary of Observations 25
PART H—THE COMPARATIVE ANALYSES
Methodology and Special Considerations 55
Abbreviations Used in This Report 61
Document References Used in This Report 62
Chapter 3—Comparative Analysis of IAS 1 (1997), Presentation of
Financial Statements, and Related U.S. GAAP
by Carrie Bloomer : 63
Chapter 4—Comparative Analysis of IAS 2 (1993), Inventories, and
U.S. GAAP including ARB No. 43, Chapter 4, Inventory Pricing
by Wayne S. Upton, Jr. 89
Chapter 5—Comparative Analysis of IAS 7 (1992), Cash Flow Statements,
and U.S. GAAP including FASB Statement No. 95, Statement of Cash
Flows v y
by Carol M. Clarke ^9
Chapter 6—Comparative Analysis of IAS 8 (1993), Net Profit or Loss for
the Period, Fundamental Errors and Changes in Accounting Policies, and
Related U.S. GAAP
by G. Anthony Lopez (updated by Carrie Bloomer) Ill
Chapter 7—Summary Comparison of IAS 10 (1999), Events after the
Balance Sheet Date, and Related U.S. GAAP
by Carrie Bloomer a 9
Page
Chapter 8—Comparative Analysis of IAS 11 (1993), Construction
Contracts, and U.S. GAAP including ARB No. 45, Long Term
Construction Type Contracts, and AICPA Statement of Position 81 1,
Accounting for Performance of Construction Type and Certain
Production Type Contracts
by Francis E. Scheuerell, Jr. 125
Chapter 9—Comparative Analysis of IAS 12 (1996), Income Taxes, and
U.S. GAAP including FASB Statement No. 109, Accounting for Income
Taxes
by E. Raymond Simpson 143
Chapter 10—Comparative Analysis of IAS 14 (1997), Segment Reporting,
and U.S. GAAP including FASB Statement No. 131, Disclosures about
Segments of an Enterprise and Related Information . ,
by Thomas L. Porter Mu
Chapter 11—Comparative Analysis of IAS 16 (1998), Property, Plant and
Equipment, and Related U.S. GAAP
by Robert J. Sonnelitter, Jr. (updated by Carrie Bloomer) 173
Chapter 12—Comparative Analysis of IAS 17 (1997), Leases, and
U.S. GAAP including FASB Statement No. 13, Accounting for Leases
by Robert W. Conklin (updated by John D. Hertz) 187
Chapter 13—IAS 18 (1993), Revenue, and Related U.S. GAAP
by FASB Staff 207
Chapter 14—Comparative Analysis of IAS 19 (1998), Employee Benefits,
and U.S. GAAP including FASB Statements No. 87, Employers
Accounting for Pensions, and No. 106, Employers Accounting for
Postretirement Benefits Other Than Pensions
by Kimberley R. Petrone 231
Chapter 15—Comparative Analysis of IAS 20 (1994), Accounting for
Government Grants and Disclosure of Government Assistance, and
Various Authoritative and Nonauthoritative Sources of U.S. GAAP
by Susan E. Budak 263
iv
Page
Chapter 16—Comparative Analysis of IAS 21 (1993), The Effects of
Changes in Foreign Exchange Rates, and U.S. GAAP including FASB
Statement No. 52, Foreign Currency Translation
by E. Raymond Simpson 277
Chapter 17—Comparative Analysis of IAS 22 (1998), Business
Combinations, and U.S. GAAP including APB Opinions No. 16, Business
Combinations, and No. Yl, Intangible Assets
by Michelle R. Krupa and Reed K. Storey 289
Chapter 18—Comparative Analysis of IAS 23 (1993), Borrowing Costs, and
U.S. GAAP including FASB Statement No. 34, Capitalization of Interest
Cost
by Bryan Yokley 321
^Chapter 19—Comparative Analysis of IAS 24 (1994), Related Party
^ Disclosures, and U.S. GAAP including FASB Statement No. 57, Related
Party Disclosures
by Victoria Lusniak 329
Chapter 20—Comparative Analysis of IAS 27 (1994), Consolidated
^Financial Statements and Accounting for Investments in Subsidiaries, and
U.S. GAAP including ARB No. 51, Consolidated Financial Statements,
and FASB Statement No. 94, Consolidation of All Majority Owned
Subsidiaries
by Gisele Dion 337
v, Chapter 21—Comparative Analysis of IAS 28 (1998), Accounting for
Investments in Associates, and U.S. GAAP including APB Opinion No. 18,
The Equity Method of Accounting for Investments in Common Stock
by Ronald W.Lott 349
Chapter 22—Summary Comparison of IAS 29 (1994), Financial Reporting
in Hyperinflationary Economies, and Related U.S. GAAP
by Carrie Bloomer 363
N Chapter 23—Comparative Analysis of IAS 31 (1998), Financial Reporting of
Interests in Joint Ventures, and U.S. GAAP including APB Opinion No. 18,
The Equity Method of Accounting for Investments in Common Stock
by Gisele Dion 367
Chapter 24—Comparative Analysis of IAS 33 (1997), Earnings per Share,
and U.S. GAAP including FASB Statement No. 128, Earnings per Sham
by Kimberley R. Petrone 377
v
Page
,Chapter 25—Comparative Analysis of IAS 34 (1998), Interim Financial
Reporting, and U.S. GAAP including APB Opinion No. 28, Interim
Financial Reporting
by Robert J. Laux 387
Chapter 26—Comparative Analysis of IAS 35 (1998), Discontinuing
Operations, and U.S. GAAP including APB Opinion No. 30, Reporting
the Results of Operations—Reporting the Effects of Disposal of a Segment
of a Business, and Extraordinary, Unusual and Infrequently Occurring
Events and Transactions
by Cheri L. Reither 399
Chapter 27—Comparative Analysis of IAS 36 (1998), Impairment of
Assets, and U.S. GAAP including FASB Statement No. 121, Accounting
for the Impairment of Long lived Assets and for Long lived Assets to Be
Disposed Of
by Linda A. MacDonald 413
Chapter 28—Comparative Analysis of IAS 37 (1998), Provisions,
Contingent Liabilities and Contingent Assets, and Related U.S. GAAP
by Wayne S. Upton, Jr. 431
Chapter 29—Comparative Analysis of IAS 38 (1998), Intangible Assets,
and U.S. GAAP including APB Opinion No. 17, Intangible Assets
by Diane M. Drago and Thomas L. Porter 451
Chapter 30—Comparative Analysis of IAS 32 (1998), Financial
Instruments: Disclosure and Presentation, and IAS 39 (1998), Financial
Instruments: Recognition and Measurement, and Related U.S. GAAP
by Thomas L. Porter and Robert M. Traficanti 463
vi
|
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| publishDate | 1999 |
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| publisher | Financial Accounting Standards Board |
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| spelling | The IASC US comparison project a report on the similarities and differences between IASC standards and US GAAP ; based on a study undertaken by the FASB staff ed. by: Carrie Bloomer The IASC-US comparison project 2. ed. Norwalk, Conn. Financial Accounting Standards Board 1999 XII, 502 S. txt rdacontent n rdamedia nc rdacarrier Generally Accepted Accounting Principles (DE-588)4465431-5 gnd rswk-swf International Accounting Standards (DE-588)4367663-7 gnd rswk-swf Generally Accepted Accounting Principles (DE-588)4465431-5 u International Accounting Standards (DE-588)4367663-7 s DE-188 Bloomer, Carrie Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009772268&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The IASC US comparison project a report on the similarities and differences between IASC standards and US GAAP ; based on a study undertaken by the FASB staff Generally Accepted Accounting Principles (DE-588)4465431-5 gnd International Accounting Standards (DE-588)4367663-7 gnd |
| subject_GND | (DE-588)4465431-5 (DE-588)4367663-7 |
| title | The IASC US comparison project a report on the similarities and differences between IASC standards and US GAAP ; based on a study undertaken by the FASB staff |
| title_alt | The IASC-US comparison project |
| title_auth | The IASC US comparison project a report on the similarities and differences between IASC standards and US GAAP ; based on a study undertaken by the FASB staff |
| title_exact_search | The IASC US comparison project a report on the similarities and differences between IASC standards and US GAAP ; based on a study undertaken by the FASB staff |
| title_full | The IASC US comparison project a report on the similarities and differences between IASC standards and US GAAP ; based on a study undertaken by the FASB staff ed. by: Carrie Bloomer |
| title_fullStr | The IASC US comparison project a report on the similarities and differences between IASC standards and US GAAP ; based on a study undertaken by the FASB staff ed. by: Carrie Bloomer |
| title_full_unstemmed | The IASC US comparison project a report on the similarities and differences between IASC standards and US GAAP ; based on a study undertaken by the FASB staff ed. by: Carrie Bloomer |
| title_short | The IASC US comparison project |
| title_sort | the iasc us comparison project a report on the similarities and differences between iasc standards and us gaap based on a study undertaken by the fasb staff |
| title_sub | a report on the similarities and differences between IASC standards and US GAAP ; based on a study undertaken by the FASB staff |
| topic | Generally Accepted Accounting Principles (DE-588)4465431-5 gnd International Accounting Standards (DE-588)4367663-7 gnd |
| topic_facet | Generally Accepted Accounting Principles International Accounting Standards |
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