课程详情
课程大纲
1.美国公认会计准则的组成
财务会计标准声明(FASB/FAS)
会计研究报告(ARB)
会计原理委员会意见(APB)
FASB紧急事件处理意见(EITF)
美国注册会计师协会立场阐述(SOP)
美国证监会规则(SEC rules)
2. 美国公认会计准则的概念框架和发展趋势
3. 美国会计准则的效力层次
FASB,APB&ARB
FASB技术报告,AICPA行业审计及会计指南及SOP
SEC实例公告及EITF
其他
4. 美国公认会计准则的概念框架和发展趋势
Concepts Statement No.17
5. 重要准则讲解
存货
(Statement No. 151 Inventory Costsan amendment of ARB No. 43, Chapter 4)
国际公司会计科目的设计
存货管理与盘点流程
标准材料差异的调整
闲置产能的计量
固定资产
(Statement No. 144 Accounting for the Impairment or Disposal of LongLived Assets
Statement No. 121,Accounting for the Impairment of LongLived Assets and for LongLived Assets to Be Disposed Of,EITF 027:Unit of Accounting for Testing Impairment of IndefiniteLived Intangible Assets)
初始成本的计量
借款费用的计量
在建工程以及固定资产会计科目设计
特殊的会计处理问题
无形资产
(Statement No. 142 Goodwill and Other Intangible Assets,Statement No. 132 (revised 2003))
研究与开发支出
(Statement No. 2 Accounting for Research and Development Costs,Statement No. 68
Research and Development Arrangements)
软件开发成本
(Statement No. 86 Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed,SOP 981,EITF 9713A)
案例:自行开发软件与购置软件等的处理
收入
(Statement No. 48 Revenue Recognition When Right of Return Exists)
销售收入的三种确认标准
销售确认计量方法
销售收入的审计重点
销售收入的科目设计
非货币资产交换
(Statement No. 153 Exchanges of Nonmonetary Assetsan amendment of APB Opinion No. 29)
会计调整分录处理
债务重组
(Statement No. 15 Accounting by Debtors and Creditors for Troubled Debt Restructurings,Technical Bulletin 941 Application of Statement 115 to Debt Securities Restructured in a Troubled Debt Restructuring)
资本化利息
(Statement No. 34 Capitalization of Interest Cost)
所得税
(Statement No. 109 Accounting for Income Taxes,Fin48)
外币折算
(Statement No. 1 Disclosure of Foreign Currency Translation Information,Statement No. 52 Foreign Currency Translation,Statement No. 70 Financial Reporting and Changing Prices: Foreign Currency Translationan amendment of FASB Statement No. 33)何为计账本位币/功能货币
确定计账本位币应考虑的因素
对境外经营计账本位币的确认
外币交易的后续计量