Bussiness ManagementMBAstrategyHuman ResourceMarketingHospitalityE-commerceInternational Tradingproject managementmedia managementLogisticsFinanceAccountingadvertisingLawBusiness LawEducationEconomicsBusiness Reportbusiness planresearch proposal
英语论文题目英语教学英语论文商务英语英语论文格式商务英语翻译广告英语商务英语商务英语教学英语翻译论文英美文学英语语言学文化交流中西方文化差异英语论文范文英语论文开题报告初中英语教学英语论文文献综述英语论文参考文献
ResumeRecommendation LetterMotivation LetterPSapplication letterMBA essayBusiness Letteradmission letter Offer letter
澳大利亚论文英国论文加拿大论文芬兰论文瑞典论文澳洲论文新西兰论文法国论文香港论文挪威论文美国论文泰国论文马来西亚论文台湾论文新加坡论文荷兰论文南非论文西班牙论文爱尔兰论文
小学英语教学初中英语教学英语语法高中英语教学大学英语教学听力口语英语阅读英语词汇学英语素质教育英语教育毕业英语教学法
英语论文开题报告英语毕业论文写作指导英语论文写作笔记handbook英语论文提纲英语论文参考文献英语论文文献综述Research Proposal代写留学论文代写留学作业代写Essay论文英语摘要英语论文任务书英语论文格式专业名词turnitin抄袭检查
temcet听力雅思考试托福考试GMATGRE职称英语理工卫生职称英语综合职称英语职称英语
经贸英语论文题目旅游英语论文题目大学英语论文题目中学英语论文题目小学英语论文题目英语文学论文题目英语教学论文题目英语语言学论文题目委婉语论文题目商务英语论文题目最新英语论文题目英语翻译论文题目英语跨文化论文题目
日本文学日本语言学商务日语日本历史日本经济怎样写日语论文日语论文写作格式日语教学日本社会文化日语开题报告日语论文选题
职称英语理工完形填空历年试题模拟试题补全短文概括大意词汇指导阅读理解例题习题卫生职称英语词汇指导完形填空概括大意历年试题阅读理解补全短文模拟试题例题习题综合职称英语完形填空历年试题模拟试题例题习题词汇指导阅读理解补全短文概括大意
论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2016-04-21编辑:zhaotianyun点击率:10851
论文字数:1581论文编号:org201604181855305458语种:英语 English地区:美国价格:免费论文
摘要:摘要:本文主要讲述了合法的无形资产被要求需要具备一些特征,为了被称为法律的无形资产。年代公认会计准则、国际财务报告准则,以同样的方式被确定无形资产。
2.2.1 美国No.142——2.2.1 SFAS No.142
In the U.S GAAP, set by the financial accounting standards board (FASB), statement number 142 includes the guidelines that concern goodwill, and other intangible assets. It was a replacement for the former Accounting Policies Board (APB) Opinion no. 17 Intangible Assets, and changed many accounting policies concerning intangible assets, especially goodwill.
2.3 国际财务报告准则——2.3 IFRS
The international financial reporting standards (IFRS) are a set of accounting principles set by the international accounting standards board (IASB). The IFRS were develop in order to have a globally accepted accounting standard, which could be used commonly as an accounting language across the globe. Already 117 countries permit the use of IFRS by their domestic companies, and many economically significant countries, like Canada and India, are on their way in adopting IFRS in the next couple of years.
2.3.1 国际会计准则第38号——2.3.1 IAS 38
In the international financial reporting standards, sections 38 of the international accounting standards (IAS 38) define how intangible assets are to be accounted for when using the IFRS.
IAS 38 contain all the information for intangible assets that are not found in other standards. It contains criteria on how to identify intangible assets, and how to identify internally generated assets from normal intangible assets. It also describes how to measure the useful life of the asset, and if to account for infinite(impairment) or definite(amortizing) useful life times of assets. Also, IAS 36 Impairment of Assets, is used when assets are not amortized but assessed for impairment.
3. 一般会计公认原则和国际财务报告准则的不同之处——3. Differences with GAAP & IFRS
The IFRS and U.S GAAP have some major differences in their accounting principles, but both International Accounting Standards Board and Financial Accounting Standards Board are seeking ways of converging the two different accounting standards.
The U.S. GAAP will probably have to make way for the IFRS in the near future, as in essence, the international financial reporting standards are designed to be much broader, and allow for a lot more interpretation, and in some ways are designed, in structure, against the U.S. GAAP.
A lot of effort has already been made in order to steer the whole of the world towards a common accounting standard, which could be shared and understood by all. Many of the developing countries are eager to 本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。