IFRS uye FASB - Chii chiri Financial Reporting Standards?

Nzira dzeKubhadharira uye Maitiro Akarongeka Masangano

IASB, kana International International Accounting Standards Board, inotaura nezvematongerwe enyika ekutaurira mari (IFRS) yezvikwata zvevanhu vanofarira. Nyika dzakawanda dzinotumira IFRS mitemo yemitemo yemari. IU.America ndeimwe yemakambani makuru akasara pasina mutemo weFRRS, uye hapachina zvirongwa zvezvino zvekuchinja. Japan, India neChina vakaronga kugamuchira mitemo iyi.

FASB , iyo Financial Accounting Standards Board, ndiyo nhengo yekutanga muUnited States inogadzirisa maitiro ekubhadhara uye yakabudisa GAAP, kana kuti Gwaro Rakazogamuchirwa Nheyo dzeKubata.

Tichifunga kuti isu tiripo mumusika wepasi pose, iri kuwedzera kukosha kumakambani eUnited States akawanda-nyika uye vatyairi kuti vave mari "bi-lingual" uye vanoziva mune zvose IFRS uye GAAP.

Kazhinji Yakagamuchirwa Kuongorora Mazano (GAAP)

Kazhinji Kugamuchirwa Kwekuita Nheyo Nheyo, inowanzonzi GAAP, inongedzo yemitemo uye miitiro ine ruzivo rwakakosha rutsigiro. GAAP ndiyo mitemo inoshandiswa nemakambani kuunganidza zvinyorwa zvavo zvemari zvakadai semashoko ekuwana mari , bhadha rebhadha , uye chirevo chemari inoyerera .

Nhepfenyuro dzezvemari dzinoshandiswa uchishandisa GAAP kunyanya kuitira kubatsirwa kwemari yemari uye vatengesi mumisika yemari. Vashandi vanofanira kuziva ruzivo rwavanotarisa mumakambani akasiyana-siyana 'gore negore kune imwe rudzi rwemaitiro akaenzana. Icho ndicho chinonzi GAAP. Inonyatsoita kuti makambani anounise ruzivo rwakadaro mumutauro wakafanana paanenge achibuda munzvimbo yekutonga mutongi.

Financial Accounting Standards Board (FASB)

GAAP inoumbwa nemitemo mizhinji mishoma, inobata mhando dzakawanda dzekutengesa mabhuku, yakabudiswa kwenguva yakareba. FASB, iyo Financial Accounting Standards Board, inotaurira mitemo itsva yeGAP inonzi Statements ye Financial Financialing Standards (SFAS). Mitemo ye GAAP yakasimba kwazvo pamusoro pekutengeserana kwebhizimisi nemabhizimisi emabhizimisi.

Sezvo zvakadaro, FASB uye GAAP inotonga iyo inowanzowanzova chinangwa chematongerwo enyika. Ikopi yeFASB Handbook neGAAP inowanikwa inowanikwa paIndaneti.

Kune mitemo yakawanda yekugadzirisa uye mitemo inogadzirisa iyo inotungamirira mitemo yeGAP mukukurukurirana nevezvematongerwo emabhizimisi uye vashandi mukuongorora:

1. Securities and Exchange Komisheni: Uyu ndiwo mutumbi unotonga US mari yemari uye magwaro ekugadzirisa-miviri yekuisa.

2. Yepanhau Accounting Oversight Board: Mutumbi uyu unoongorora mapurisa ekuongorora uye anogadza mitemo yekuongorora.

3. Financial Accounting Standards Board: Iri bhodhi rinotarisa maitiro ekugadzirisa zvemakambani muU.S.

4. International Accounting Standards Board: Iri bhodhi rinotaura nezvemagariro ekugadzirisa emahofisi munyika dzakawanda kunze kweU.S.

International Financial Reporting Standards (IFRS)

Kunyange zvazvo Securities uye Exchange Komisheni (SEC) inofunga uye inopikisana, veUnited States havana kutora IFRS, pasinei nekudyidzana kwepasi rose kwehupfumi hwepasi pose uye kutsigirwa kwevatungamiri venyika vakawanda kuisa maitiro ekugadzirisa maitiro kune dzimwe nyika dzakabudirira. Zvimwe zvezvikonzero zvinotsanangurwa ndezvokuti iyo GAAP ndiyo yepamusoro yepamusoro uye mari uye zvakaoma zvekutendeuka. Nyanzvi dzakawanda, vatariri uye vatungamiriri vebhizimisi vanofunga kuti kutendeuka hakunzvidziki, zvisinei, panoita seine mabheji:

1. Kuita sarudzo yeunyanzvi yepasi rose, kana kuti "convergence," zvinoreva kushandiswa kwekusiyana kwetsika, mutemo, kutonga, uye hupfumi hwemari pakati pemarudzi, izvo zvisiri dambudziko guru.
2. Nyika hadzina kubvumirana pane rimwe mutemo wekutevedzera IFRS pasi rose.
3. Iyo SEC haisati yanyanya kuisa mvumo yeFRRS.
4. Zvimwe zvinopesana pakati peimwe mitemo yeFRS uye US GAAP, yakadai seyo LIFO yekutsvakurudza maitiro ekugadzirisa zvisingabvumirwi pasi pe IFRS, inogona kukundikana kugadziriswa neIASB, FASB, uye hurumende dzehurumende.

Masangano Ekutarisira Zvemari

Chimwe chinangwa chemitemo yekutarisira mari ndechekupa pachena pachena pamisika yemari. Kuchinja kweFASB neIASB kunobatsira kupa pachena kune makambani munyika dzose dzinobatanidzwa muhutano hweIASB uye, zvichiguma, kubvumira kuwedzera kwehupfumi.

Panofanira kuva nekuwedzera kwekutsinhanisa pakati penyika dzichasimudzira kubudirira kwehupfumi.