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2009年2月23日星期一
2009年2月2日星期一
USA： GAAP
USA: the Federal Accounting Standards Advisory Board
http://www.fasab.gov/index.html
Generally Accepted Accounting Principles
http://www.fasab.gov/accepted.html
Standards
http://www.fasab.gov/standards.html
SFFAS 1 - Accounting for Selected Assets and Liabilities
SFFAS 2 - Accounting for Direct Loans and Loan Guarantees
SFFAS 3 - Accounting for Inventory and Related Property
SFFAS 4 - Managerial Cost Accounting Concepts and Standards
SFFAS 5 - Accounting for Liabilities of the Federal Government
SFFAS 6 - Accounting for Property, Plant, and Equipment
SFFAS 7 - Accounting for Revenue and Other Financing Sources
SFFAS 7 - Implementation Guide (April 2002) [amends June 1996 SFFAS 7 - Implementation Guide]
SFFAS 7 - Implementation Guide (June 1996)
SFFAS 8 - Supplementary Stewardship Reporting
SFFAS 9 - Deferral of SFFAS 4 - Managerial Cost Accounting
SFFAS 10 - Accounting for Internal Use Software (amends SFFAS 6)
SFFAS 11 - Amendments to Accounting for PP&E: Definitions (amends SFFAS's 6 and 8)
SFFAS 12 - Recognition of Contingent Liabilities from Litigation (amends SFFAS 5)
SFFAS 13 - Deferral of Paragraph 65.2 - Material Revenue-Related Transactions (amends SFFAS 7)
SFFAS 14 - Amendments to Deferred Maintenance Reporting (amends SFFAS's 6 and 8)
SFFAS 15 - Management's Discussion and Analysis - Standards
SFFAS 16 - Amendments to Accounting for PP&E: Multi-Use Heritage Assets (amends SFFAS's 6 and 8)
SFFAS 17 - Accounting for Social Insurance
SFFAS 18 - Amendments To Accounting Standards For Direct Loans and Loan Guarantees (amends SFFAS 2)
SFFAS 19 - Technical Amendments to Accounting Standards For Direct Loans and Loan Guarantees (amends SFFAS 2)
SFFAS No. 20 - Elimination of Certain Disclosures
SFFAS No. 21-Reporting Corrections of Errors and Changes in Accounting Principles
SFFAS No. 22- Change in Certain Requirements for Reconciling Obligations and Net Cost of Operations
SFFAS No. 23- Eliminating the Category National Defense Property,Plant, and Equipment
Staff Implementation Guidance 23.1
SFFAS No. 24 - Selected Standards for the Consolidated Financial Report of the United States Government
SFFAS No. 25 - Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment
SFFAS No. 26 - Presentation of Significant Assumptions for the Statement of Social Insurance: Amending SFFAS 25
SFFAS 27 - Identifying and Reporting Earmarked Funds
SFFAS 28 - Deferral of the Effective Date of Reclassification of the Statement of Social Insurance: Amending SFFAS 25 and 26
SFFAS 29 - Heritage Assets and Stewardship Land
SFFAS 30- Inter-Entity Cost Implementation Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts
SFFAS 31 - Accounting for Fiduciary Activities
SFFAS 32 - Consolidated Financial Report of the United States Government Requirements
SFFAS 33, Pensions, Other Retirement Benefits, and Other Post-employment benefits: Reporting Gains and Losses from Changes in Assumptions and Selecting Discount Rates and Valuation Dates
Interpretations
http://www.fasab.gov/interprt.html
Interpretation #1: Reporting on Indian Trust Funds in General Purpose Financial Reports of the Department of the Interior
Interpretation #2: Accounting for Treasury Judgment Fund Transactions
Interpretation #3: Measurement Date for Pension and Retirement Health Care Liabilities
Interpretation #4: Accounting for Pension Payments in Excess of Pension Expense
Interpretation #5: Recognition By Recipient Entities of Receivable Nonexchange Revenue: An Interpretation of SFFAS No. 7
Interpretation #6: Accounting for Imputed Intra-departmental Costs: An Interpretation of SFFAS No. 4
Interpretation 7: Items Held for Remanufacture
Technical Bulletins
http://www.fasab.gov/tchbl.html
Technical Bulletin 2006-1, Recognition and Measurement of Asbestos-Related Cleanup Costs (516 KB PDF)
Technical Bulletin 2003-1, Certain Questions and Answers Related to the Homeland Security Act of 2002 (215 KB PDF)
Technical Bulletin 2002-2, Disclosures Required By Paragraph 79(g) of SFFAS 7 (169KB PDF)
Technical Bulletin 2002-1, Assigning to Component Entities Costs and Liabilities That Result From Legal Claims Against the Federal Government (153KB PDF)
Technical Bulletin 2000-1, Purpose and Scope of FASAB Technical Bulletins and Procedures for Issuance (84KB PDF)
http://www.fasab.gov/index.html
Generally Accepted Accounting Principles
http://www.fasab.gov/accepted.html
Standards
http://www.fasab.gov/standards.html
SFFAS 1 - Accounting for Selected Assets and Liabilities
SFFAS 2 - Accounting for Direct Loans and Loan Guarantees
SFFAS 3 - Accounting for Inventory and Related Property
SFFAS 4 - Managerial Cost Accounting Concepts and Standards
SFFAS 5 - Accounting for Liabilities of the Federal Government
SFFAS 6 - Accounting for Property, Plant, and Equipment
SFFAS 7 - Accounting for Revenue and Other Financing Sources
SFFAS 7 - Implementation Guide (April 2002) [amends June 1996 SFFAS 7 - Implementation Guide]
SFFAS 7 - Implementation Guide (June 1996)
SFFAS 8 - Supplementary Stewardship Reporting
SFFAS 9 - Deferral of SFFAS 4 - Managerial Cost Accounting
SFFAS 10 - Accounting for Internal Use Software (amends SFFAS 6)
SFFAS 11 - Amendments to Accounting for PP&E: Definitions (amends SFFAS's 6 and 8)
SFFAS 12 - Recognition of Contingent Liabilities from Litigation (amends SFFAS 5)
SFFAS 13 - Deferral of Paragraph 65.2 - Material Revenue-Related Transactions (amends SFFAS 7)
SFFAS 14 - Amendments to Deferred Maintenance Reporting (amends SFFAS's 6 and 8)
SFFAS 15 - Management's Discussion and Analysis - Standards
SFFAS 16 - Amendments to Accounting for PP&E: Multi-Use Heritage Assets (amends SFFAS's 6 and 8)
SFFAS 17 - Accounting for Social Insurance
SFFAS 18 - Amendments To Accounting Standards For Direct Loans and Loan Guarantees (amends SFFAS 2)
SFFAS 19 - Technical Amendments to Accounting Standards For Direct Loans and Loan Guarantees (amends SFFAS 2)
SFFAS No. 20 - Elimination of Certain Disclosures
SFFAS No. 21-Reporting Corrections of Errors and Changes in Accounting Principles
SFFAS No. 22- Change in Certain Requirements for Reconciling Obligations and Net Cost of Operations
SFFAS No. 23- Eliminating the Category National Defense Property,Plant, and Equipment
Staff Implementation Guidance 23.1
SFFAS No. 24 - Selected Standards for the Consolidated Financial Report of the United States Government
SFFAS No. 25 - Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment
SFFAS No. 26 - Presentation of Significant Assumptions for the Statement of Social Insurance: Amending SFFAS 25
SFFAS 27 - Identifying and Reporting Earmarked Funds
SFFAS 28 - Deferral of the Effective Date of Reclassification of the Statement of Social Insurance: Amending SFFAS 25 and 26
SFFAS 29 - Heritage Assets and Stewardship Land
SFFAS 30- Inter-Entity Cost Implementation Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts
SFFAS 31 - Accounting for Fiduciary Activities
SFFAS 32 - Consolidated Financial Report of the United States Government Requirements
SFFAS 33, Pensions, Other Retirement Benefits, and Other Post-employment benefits: Reporting Gains and Losses from Changes in Assumptions and Selecting Discount Rates and Valuation Dates
Interpretations
http://www.fasab.gov/interprt.html
Interpretation #1: Reporting on Indian Trust Funds in General Purpose Financial Reports of the Department of the Interior
Interpretation #2: Accounting for Treasury Judgment Fund Transactions
Interpretation #3: Measurement Date for Pension and Retirement Health Care Liabilities
Interpretation #4: Accounting for Pension Payments in Excess of Pension Expense
Interpretation #5: Recognition By Recipient Entities of Receivable Nonexchange Revenue: An Interpretation of SFFAS No. 7
Interpretation #6: Accounting for Imputed Intra-departmental Costs: An Interpretation of SFFAS No. 4
Interpretation 7: Items Held for Remanufacture
Technical Bulletins
http://www.fasab.gov/tchbl.html
Technical Bulletin 2006-1, Recognition and Measurement of Asbestos-Related Cleanup Costs (516 KB PDF)
Technical Bulletin 2003-1, Certain Questions and Answers Related to the Homeland Security Act of 2002 (215 KB PDF)
Technical Bulletin 2002-2, Disclosures Required By Paragraph 79(g) of SFFAS 7 (169KB PDF)
Technical Bulletin 2002-1, Assigning to Component Entities Costs and Liabilities That Result From Legal Claims Against the Federal Government (153KB PDF)
Technical Bulletin 2000-1, Purpose and Scope of FASAB Technical Bulletins and Procedures for Issuance (84KB PDF)
国际会计准则 IFRS and IAS Summaries: English
http://www.iasb.org/IFRS+Summaries/IFRS+and+IAS+Summaries+English+2008/IFRS+and+IAS+Summaries+English.htm
IFRS and IAS Summaries: English
Summaries as at 1 January 2008:
Framework - Technical Summary
IFRSs:
IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 4 Insurance Contracts
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 6 Exploration for and evaluation of Mineral Resources
IFRS 7 Financial Instruments: Disclosures
IFRS 8 Operating Segments
IASs:
IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 7 Cash Flow Statements
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 Events After the Balance Sheet Date
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Consolidated and Separate Financial Statements
IAS 28 Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 31 Interests in Joint Ventures
IAS 32 Financial Instruments: Presentation
IAS 33 Earnings per Share
IAS 34 Interim Financial Reporting
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and Measurement
IAS 40 Investment Property
IAS 41 Agriculture
IFRS and IAS Summaries: English
Summaries as at 1 January 2008:
Framework - Technical Summary
IFRSs:
IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 4 Insurance Contracts
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 6 Exploration for and evaluation of Mineral Resources
IFRS 7 Financial Instruments: Disclosures
IFRS 8 Operating Segments
IASs:
IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 7 Cash Flow Statements
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 Events After the Balance Sheet Date
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Consolidated and Separate Financial Statements
IAS 28 Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 31 Interests in Joint Ventures
IAS 32 Financial Instruments: Presentation
IAS 33 Earnings per Share
IAS 34 Interim Financial Reporting
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and Measurement
IAS 40 Investment Property
IAS 41 Agriculture
重要网站
IASB
the International Accounting Standards Board (IASB)
http://www.iasb.org/Home.htm
fasab
USA: the Federal Accounting Standards Advisory Board
http://www.fasab.gov/index.html
aicpa
American Institute of Certified Public Accountants
http://www.aicpa.org/
FASB
http://www.fasb.org/
IASB
http://www.iasb.org.uk/
IFAC
http://www.ifac.org/
GASB
http://www.gasb.org/
SEC
http://www.sec.gov/
GAO
http://www.gao.gov/
FASAB
http://www.fasab.gov/
PCAOB
http://www.pcaobus.org/default.asp
AICPA-www.IFRS.com-International Financial Reporting Standards Resources
http://www.ifrs.com/
AICPA Professional Resources
http://www.aicpa.org/Professional+Resources/
the International Accounting Standards Board (IASB)
http://www.iasb.org/Home.htm
fasab
USA: the Federal Accounting Standards Advisory Board
http://www.fasab.gov/index.html
aicpa
American Institute of Certified Public Accountants
http://www.aicpa.org/
FASB
http://www.fasb.org/
IASB
http://www.iasb.org.uk/
IFAC
http://www.ifac.org/
GASB
http://www.gasb.org/
SEC
http://www.sec.gov/
GAO
http://www.gao.gov/
FASAB
http://www.fasab.gov/
PCAOB
http://www.pcaobus.org/default.asp
AICPA-www.IFRS.com-International Financial Reporting Standards Resources
http://www.ifrs.com/
AICPA Professional Resources
http://www.aicpa.org/Professional+Resources/
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