您现在所在的位置 主页 > > USCPA - 美国注册会计师 > 考点解析 > 正文

国际财务报告准则(IFRS)常见问题三

2011年06月27日 高顿首页

13.What other areas of the profession will IFRS affect?

As IFRS grows in acceptance,most CPAs,financial statement preparers and auditors will have to become knowledgeable about the new rules.Others,such as actuaries and valuation experts who are engaged by management to assist in measuring certain assets and liabilities,are not currently taught IFRS and will have to undertake comprehensive training.Professional associations and industry groups have begun to integrate IFRS into their training materials,publications,testing,and certification programs,and many colleges and universities are including IFRS in their curricula.Some textbooks are already covering IFRS,primarily in a comparative presentation to their instructions on U.S.GAAP.New textbooks covering IFRS are currently being written and should be in circulation in the reasonably near future.

14.What are the likely costs of converting to IFRS?

The costs would be determined largely by the size and nature of the respective company.While the initial cost to identify and quantify the differences between U.S.GAAP and IFRS,staff training and implementing IT support could be significant,the conversion also could result in an ultimate reduction of costs for capital and financial reporting related to operations.In its proposed roadmap to move all U.S.publicly traded companies to the global standards issued in November 2008,the Securities and Exchange Commission estimated that the largest U.S.registrants that adopt IFRS early would incur about $32 million per company in additional costs for their first IFRS-prepared annual reports,and that the average U.S.company would incur costs of between 0.125% to 0.13% of revenue.

15.What should I do now?

The bottom line is that CPAs need to begin to prepare for the day in the not-so-distant future when the Securities and Exchange Commission could designate a date for voluntary,or even mandatory,adoption of IFRS by all U.S.public companies.Also,be aware that the way financial statements are prepared differs based on whether a company is using IFRS,U.S.GAAP,or another country's GAAP.Keep abreast of SEC developments regarding IFRS and its potential adoption by U.S.companies,and of the various efforts to allow nonpublic companies to use IFRS as well.Two good sources of information are the USCPA's Web site at www.ifrs.com,and the SEC Web site at www.sec.gov.

16.If the United States mandates IFRS for publicly traded companies,will private companies and not-for-profit organizations be required to adopt IFRS?

The simple answer is no.All the discussion thus far about the possibility of the Securities and Exchange Commission designating a future date for voluntary,or even mandatory,adoption of IFRS has been for U.S.public companies only.

That said,many privately held companies adopted provisions of the Sarbanes-Oxley Act,such as the formation of independent audit committees.Many might take similar action regarding IFRS, even if they are not mandated to do so.

On December 17,2009,the USCPA,the Financial Accounting Foundation(FAF)and the National Association of State Boards of Accountancy(NASBA)announced the establishment of a blue-ribbon panel to address how U.S.accounting standards can best meet the needs of users of private company financial statements.The panel will provide recommendations on the future of standard setting for private companies,including whether separate,standalone accounting standards for private companies are needed.A report is expected in the early part of 2011.

17.What actions are being taken that could allow private companies to follow IFRS?

The USCPA's governing Council in May 2008 approved amending Rules 202 and 203 of the Code of Professional Conduct to recognize the IASB as an international accounting standard setter.That removed a potential barrier and gives U.S.private companies and not-for-profit organizations the choice whether to follow IFRS.

18.What might make some private companies in the United States adopt IFRS?

The eventual adoption of IFRS by small businesses and not-for-profit organizations is likely to be market driven.The IASB has developed a version of IFRS for small and medium-size entities that would minimize complexity and reduce the cost of financial statement preparation,yet allow users of those entities'financial statements to assess financial position, cash flows,and performance.IFRS for Small and Medium Entities(SME)was released on July 9,2009.You can view questions and answers developed by the USCPA regarding IFRS for SMEs here.

19.Will IFRS be incorporated into the Uniform CPA Exam?

Yes.The USCPA Board of Examiners in May 2009 announced that exam content updates have been developed and,for the first time,IFRS will be eligible for testing on the Uniform CPA Exam starting in 2011.

考点解析

开启关岛US CPA周末约考及旅游一站式服务之门2011年美国注册会计师USCPA通关策略USCPA考试如何检测考生IFRS和ISA知识?国际财务报告准则(IFRS)常见问题一国际财务报告准则(IFRS)常见问题二国际财务报告准则(IFRS)常见问题三2011 CPA Exam Change Guide(BEC)2011 CPA Exam Change Guide(FAR)2011 CPA Exam Change Guide(AUD)2011 CPA Exam Change Guide(REG)2011年USCPA考试结构和内容变化关岛州USCPA考试要求信息。 关于美国CPA考试报名代理服务IFRS and ISA的考试重点2011Business Course Updates2011Financial Course Updates2011Audit Course Updates2011Regulation Course UpdatesUSCPA备考技巧之BEC商业环境USCPA备考技巧之FAR财务会计与报告USCPA备考技巧之REG法规USCPA备考技巧之Auditing审计USCPA考试相关知识:CBT-eUSCPA考试相关知识:IQEXUSCPA考试相关知识:BOEUSCPA相关知识:USCPA International MembershipUSCPA考试相关知识:NASBAUSCPA考试相关知识:The Uniform CPA ExaminationUSCPA考试相关知识:Testing windowUSCPA考试相关知识:SimulationsUSCPA考试相关知识:Prometric2011年USCPA各科目考试通关策略USCPA报考常见问题解答(一)USCPA报考常见问题解答(二)USCPA考试结构常见问题解答(一)USCPA考试结构常见问题解答(二)USCPA考试结构常见问题解答(三)2011 CPA Exam-Frequently Asked QuestionsUSCPA考试常见问题解答关于USCPA考试分析USCPA考点分析之审计报告类型USCPA考点分析之COSO内部控制框架(BEC)USCPA考试考点分析之作业基础成本法(ABC)中国考生考取USCPA的难点USCPA2013考纲更新USCPA考试Becker课程资料重要更新通知伊利诺伊州USCPA考试步骤解析解析2011年USCPA考试改革有关USCPA考试内容常见问题USCPA考点分析之审计报告类型USCPA考试考点分析之作业基础成本法USCPA考点分析之COSO内部控制框架(BEC)关于USCPA考试分析USCPA考试难度分析美国注册会计师考试准备从一个审计习题看USCPA考试的难度关岛USCPA考试申请关键信息汇总USCPA海外考场的考试时间USCPA考试中NTS的有效期问题ACCA考生转向USCPA考试的学分问题不接受中国籍考生报考USCPA考试的州有哪些?部分州将调整USCPA考试资格要求USCPA报考条件美国USCPA协会2012年真题举例USCPA会员的几种类型美国注会考试缅因州新制出台2012USCPA关于缅因州考试新制具体细节Free USCPA Exam Rreview Course美国CPA:财会人士的快速进阶渠道USCPA刻上全球的标签美国CPA证书对回国的用处USCPA学习篇:技巧+练习让你顺利通过考试美国CPA考试报名条件美国注册会计师考试报考流程美国注册会计师考试报考条件美国CPA考试题型USCPA考试分析USCPA报名基本条件USCPA机考考试形式简介USCPA何时公布成绩?VIE解释USCPA会员有哪几种类型?USCPA Member与CPA License的区别USCPA职业发展问答XBRL最新进展中国USCPA考生暴涨200%USCPA协会职业道德规范USCPA各州会计委员会联系方式不接受中国籍考生报考USCPA考试的州如何在Prometric网站上快速订位USCPA考试成绩报告USCPA报考:让学分不再是拦路虎USCPA教程和示例测试CPA Examination FAQsFAQ:什么时候能收到考试成绩FAQ:为什么我没有拿到考试成绩?FAQ:USCPA考试公布成绩的时间是否会有差异FAQ:USCPA考试分数报告有了什么改进?USCPA考试成绩报告USCPA知识问答非知识因素也能影响考生考场发挥美国CPA VS中国CPAUSCPA学习方法推荐:树形记忆法2012年USCPA第一、二考季考试通过率USCPA考试内容获取美国注册会计师执照前你该要做哪些准备Free USCPA Exam Rreview Course获取美国注册会计师执照前你该要做哪些准备美国CPA考试利好:赴美机票4500元起美国CPA考试组织纽约州CPA考试各项要求美国CPA认证 打造国际化财务人才绝佳路径打造高端会计人才迫在眉睫 USCPA考试受热捧财务英语词汇学习(一)财务英语词汇学习(二)Wiley教材的美国CPA考生复习备考策略财务英语词汇学习(三)财务英语词汇学习(四)财务英语词汇学习(五)财务英语词汇学习(六)财务英语词汇学习(七)财务英语词汇学习(八)财务英语词汇学习(九)财务英语词汇学习(十)财务英语词汇学习(十一)财务英语词汇学习(十二)财务英语词汇学习(十三)USCPA认证考试细节问题USCPA考试中国考生常报考的州财务英语词汇学习(十四)财务英语词汇学习(十五)财务英语词汇学习(十六)美国注册会计师制度监管机构职能简介财务英语词汇学习(十七)财务英语词汇学习(十八)美国注会考试(USCPA)教材对比财务英语词汇学习(十九)财务英语词汇学习(二十)财务英语词汇学习(二十一)USCPA回中国发展前途如何?国际会计术语英汉对照财务英语词汇学习(二十二)财务英语词汇学习(二十三)USCPA认证考试细节问题解析会计支票用语财务英语词汇学习(二十四)美国"财政悬崖"解读:赤字问题解决延续至3月外贸英语:对外贸易与外贸关系财务英语词汇学习(二十五)USCPA国际考生考前须知财务英语词汇学习(二十六)USCPA职业道德规范考证为什么选择USCPA?财务英语词汇学习(二十七)USCPA考试选州参考USCPA考试福利:关岛寻求对中国游客免签证财务英语词汇学习(二十八)USCPA报名注意事项财务英语词汇学习(二十八)美国主流USCPA教材对比USCPA应试小窍门英语对话:土地使用权入股合算吗?财务英语词汇学习(二十九)近半数事务所尚未制定继任计划财务英语词汇学习(三十)新罕州CPA License申请条件2014年变更影响会计发展史的六大历史事件财务英语词汇学习(三十三)美国CPA:税务英语(二)财务英语词汇学习(三十四)美国CPA:税务英语(四)英语长句的分析和翻译美国注册会计师的优势所在金融英语相关阅读指导(三)财务英语词汇学习(三十九)金融英语相关阅读指导(四)金融英语阅读:发改委专家详解贫富差距USCPA执照全美通用不是奢望财务英语词汇学习(四十二)金融英语相关阅读指导(九)请求付款催款英语用语金融英语相关阅读指导(十)财务英语词汇学习(四十四)金融英语相关阅读指导(十二)金融英语相关阅读指导(十三)金融英语相关阅读指导(十六)金融英语相关阅读指导(十七)金融英语相关阅读指导(十八)
关于高顿  |  市场合作  |  高顿部落  |  免责条款  |  快捷支付  |  联系我们  |  高顿招聘  |  HI实习  |  侵权举报
CopyRight © 2005-2014 Gaodun.cn All Rights Reserved. 上海高顿教育培训有限公司 版权所有
高顿财经 - 全球财经教育领导品牌
沪ICP备14038153号