Conceptual Framework FASB Qualitative Characteristics ...
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- 1 - 聲明：本網頁內容業經IFRS Foundation授權後，由本會翻譯。 完整內容請詳見IFRS Foundation 網站。 IASB 5 4 5 17 21 6 1 FASB 5 17 21 5 4 6 1 Conceptual Framework FASB – Qualitative Characteristics) Joint Arrangements IFRS 5 1. IFRS 5 Non-current Assets held for Sale and Discontinued operations 2. joint operations 1 IFRS 5 3. 1. significant individually material 2. 100% 3. 1 IASB 2009 5 (joint operations) (joint assets) joint arrangement
Transcript of Conceptual Framework FASB Qualitative Characteristics ...
- 1 -
聲明：本網頁內容業經IFRS Foundation授權後，由本會翻譯。
完整內容請詳見IFRS Foundation網站。
IASB 5 4 5 17 21 6 1
FASB 5 17
21 5 4 6 1
Conceptual Framework FASB
– Qualitative Characteristics)
Joint Arrangements
IFRS 5
1. IFRS 5
Non-current Assets held for Sale and Discontinued operations
2. joint operations1
IFRS 5
3.
1. significant
individually material
2. 100%
3.
1 IASB 2009 5 (joint operations) (joint assets)
joint arrangement
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4.
5.
1. Jointly Controlled Entities
2.
3.
(1)
(2)
IAS 36 Impairment of Assets
Leases FASB
IASB FASB2
2
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1. IASB FASB
2. IASB FASB
(1) 3
(2)
(a)
(b)
(3)
(4) IASB FASB
(5)
(a)
(b)
(c)
(6)
Revenue recognition FASB
IASB FASB
1.
2.
(1)
FASB Accounting Standards CodificationTM
Topic 840 Leases IAS 17 Leases
3
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(2)
3.
holding
costs
1. Topic 350 Intangibles – Goodwill and Other
IAS 38 Intangible Assets
2. Topic 360 Property, Plant, and Equipment
IAS 16 Property, Plant, and Equipment IAS
40 Investment Property
Consolidation
FASB
1.
agency guidance
2.
3.
4. IASB
(1) IAS28 Investments in
Associates 1 IAS31 Interests in Joint
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Ventures 1
(2)
1.
(1)
(2)
IFRS3 Business Combinations
acquisition method
2.
(1)
(2)
3.
US GAAP (1) variable
interest entity (2)
IASB
FASB
1.
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2. (1)
(2)
IASB
FASB
3.
(1)
(2)
4.
5.
(1)
(2)
(3)
(4)
6.
(1)
(2)
(a)
(b) line
items
(c)
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(d)
7. IASB
IASB
financial highlights schedule
Other comprehensive income
FASB
1. IASB Statement of Comprehensive Income
Statement of Profit or Loss and
Other Comprehensive Income
IFRS
2. FASB Statement of Comprehensive
Income
Financial instruments: hedge accounting FASB
IASB
1.
2. IASB
IASB
Insurance contracts FASB
Margins
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1. IASB
2. FASB
IASB FASB
1.
2.
3.
IASB FASB
1.
2.
1.
2.
1.
2. IFRS4
3. a cohort level of
aggregation 2
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1. account-driven contracts
ASC Topic
944-20-15
2.
(1) IASB
(2) FASB
3.
1.
(1)
(2)
2. IASB FASB
(1)
(2)
(3)
(2) (3)
1.
(1)
IASB FASB
(2)
(3)
(4)
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run-off
(5)
IASB FASB
2.
(1)
(2) IAS 8 Accounting Policies,
Changes in Accounting Estimates and Errors FASB ASC Subtopic
250-10-50 Accounting
Policies, Changes in Accounting Estimates and Errors
3.
4.
IASB FASB
1. IASB
(1)
(2)
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(a)
(b)
2. FASB
(1)
(2)
3. IASB FASB
(1)
(2)
IFRS 3 Business Combinations
ASC Topic 805 Business Combinations
(
www.iasb.org)
