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与 US-GAAP 的趋同是巧合吗?无独有偶,在 IASB 在对其准则修订的前两个月,FASB 刚刚颁布了两个新的公告,一是对其《衍生工具和套期保值活动的会计处理》(SFAS133)进行修订,二是对既具有负债又具有权益性质的金融工具进行了界定。这并不是什么巧合,因为 IASB 与 FASB 于2002已达成协议,共同研究金融工具会计。此次两个委员会先后对金融工具准则进行修订,并在修订的内容上大体一致。尽管在一些具体的问题上,双方还存在分歧,但还是可以表现出二者在会计准则趋
Coincidence with US-GAAP? Coincidentally, two new notices were issued by the FASB just two months prior to the revision of its code by the IASB, one for its "Accounting for Derivatives and Hedging Activities (SFAS133). The second is to define the financial instruments that have both debt and equity. This is not a coincidence, as the IASB and FASB reached an agreement in 2002 to study financial instrument accounting. The two committees successively revised the guidelines on financial instruments and generally agreed on the amendments. Although in some specific issues, there are still differences between the two sides, but still can show the two accounting standards in the trend