Tiểu Luận so sánh US GAAP với IFAS

Introduction 2
Financial statement presentation . 3
Interim financial reporting . 6
Consolidation, joint venture accounting and equity
method investees/associates . 7
Business combinations . 12
Inventory . 14
Long-lived assets . 15
Intangible assets . 17
Impairment of long-lived assets, goodwill and intangible
assets . 19
Financial instruments 22
Foreign currency matters 28
Leases . 30
Income taxes . 33
Provisions and contingencies . 35
Revenue recognition 37
Share-based payments 39
Employee benefits other than share-based payments . 41
Earnings per share . 43
Segment reporting . 44
Subsequent events 45
Related parties 47
Appendix — The evolution of IFRS . 48