《最新美國(guó)通用會(huì)計(jì)準(zhǔn)則培訓(xùn)課程》課程大綱
為何學(xué)習(xí):
US GAAP是指美國(guó)通用會(huì)計(jì)準(zhǔn)則,它是目前世界上最為具體的, 細(xì)致的會(huì)計(jì)準(zhǔn)則, 即使采用了國(guó)際會(huì)計(jì)準(zhǔn)則的國(guó)家,由于國(guó)際會(huì)計(jì)準(zhǔn)則過多的是一般原則的定義,具體細(xì)節(jié)問題的解決也有賴于美國(guó)會(huì)計(jì)準(zhǔn)則的解釋,GAAP主要為美國(guó)公司或華爾街上市公司所采用。 它是由(FASB)、(APB)和(SEC)在《意見書》和《公報(bào)》中所規(guī)定的會(huì)計(jì)準(zhǔn)則、方法和程序所組成的。
GAAP是一套官方的權(quán)威性的標(biāo)準(zhǔn)組合,是企業(yè)會(huì)計(jì)人員記錄、匯總會(huì)計(jì)數(shù)據(jù)和編制會(huì)計(jì)報(bào)表所必須遵循,也是審計(jì)人員審核企業(yè)會(huì)計(jì)報(bào)表的依據(jù)!
GAAP等效于IAS[國(guó)際會(huì)計(jì)標(biāo)準(zhǔn)]并在5年內(nèi)達(dá)到二者等同, GAAP的規(guī)定非常詳盡,這反映了美國(guó)社會(huì)好打官司的訴訟環(huán)境,對(duì)于企業(yè)尤為重要的財(cái)務(wù)規(guī)則豈能馬虎? GAAP經(jīng)常性地受到美國(guó)證券交易委員會(huì)(SEC)的審核和調(diào)整。
在實(shí)際應(yīng)用過程中如何操作?特別是FASB近年來對(duì)美國(guó)會(huì)計(jì)準(zhǔn)則作出了許多調(diào)整,這些調(diào)整對(duì)企業(yè)有什么影響?
課程亮點(diǎn):
直接來源于FASB的一手資料和SEC的教學(xué)案例, 課程由在美國(guó)大型企業(yè)工作的財(cái)務(wù)專家直接開發(fā)講授
具體操作案例
課程收益
應(yīng)用美國(guó)會(huì)計(jì)準(zhǔn)則;
了解美國(guó)會(huì)計(jì)準(zhǔn)則體系、內(nèi)容和最新變化;
了解美國(guó)會(huì)計(jì)準(zhǔn)則對(duì)中國(guó)企業(yè)的借鑒作用;
比較分析新會(huì)計(jì)準(zhǔn)則與美國(guó)會(huì)計(jì)準(zhǔn)則的差異。
對(duì)主要準(zhǔn)則的應(yīng)用提供了詳盡的解釋
培訓(xùn)對(duì)象:
美資或到美國(guó)上市公司首席財(cái)務(wù)官、財(cái)務(wù)總監(jiān)、財(cái)務(wù)經(jīng)理、會(huì)計(jì)經(jīng)理及財(cái)會(huì)人員;以及有志于提高自己會(huì)計(jì)水準(zhǔn)的會(huì)計(jì)人員
課程大綱
1.美國(guó)公認(rèn)會(huì)計(jì)準(zhǔn)則的組成
-財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)聲明(FASB/FAS)
-會(huì)計(jì)研究報(bào)告(ARB)
-會(huì)計(jì)原理委員會(huì)意見(APB)
-FASB緊急事件處理意見(EITF)
-美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)立場(chǎng)闡述(SOP)
-美國(guó)證監(jiān)會(huì)規(guī)則(SEC rules)
2. 美國(guó)公認(rèn)會(huì)計(jì)準(zhǔn)則的概念框架和發(fā)展趨勢(shì)
2. 美國(guó)會(huì)計(jì)準(zhǔn)則的效力層次
-FASB,APB&ARB
-FASB技術(shù)報(bào)告,AICPA行業(yè)審計(jì)及會(huì)計(jì)指南及SOP
-SEC實(shí)例公告及EITF
-其他
3. 美國(guó)公認(rèn)會(huì)計(jì)準(zhǔn)則的概念框架和發(fā)展趨勢(shì)
—Concepts Statement No.1-7
4. 重要準(zhǔn)則講解
—存貨
(Statement No. 151 Inventory Costs—an amendment of ARB No. 43, Chapter 4)
國(guó)際公司會(huì)計(jì)科目的設(shè)計(jì)
存貨管理與盤點(diǎn)流程
標(biāo)準(zhǔn)材料差異的調(diào)整
閑置產(chǎn)能的計(jì)量
—固定資產(chǎn)
(Statement No. 144 Accounting for the Impairment or Disposal of Long-Lived Assets
Statement No. 121,Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of,EITF 02-7:Unit of Accounting for Testing Impairment of Indefinite-Lived Intangible Assets)
初始成本的計(jì)量
借款費(fèi)用的計(jì)量
在建工程以及固定資產(chǎn)會(huì)計(jì)科目設(shè)計(jì)
特殊的會(huì)計(jì)處理問題
—無形資產(chǎn)
(Statement No. 142 Goodwill and Other Intangible Assets,Statement No. 132 (revised 2003))
—研究與開發(fā)支出
(Statement No. 2 Accounting for Research and Development Costs,Statement No. 68
Research and Development Arrangements)
—軟件開發(fā)成本
(Statement No. 86 Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed,SOP 98-1,EITF 97-13A)
案例:自行開發(fā)軟件與購(gòu)置軟件等的處理
—收入
(Statement No. 48 Revenue Recognition When Right of Return Exists)
銷售收入的三種確認(rèn)標(biāo)準(zhǔn)
銷售確認(rèn)計(jì)量方法
銷售收入的審計(jì)重點(diǎn)
銷售收入的科目設(shè)計(jì)
—非貨幣資產(chǎn)交換
(Statement No. 153 Exchanges of Nonmonetary Assets—an amendment of APB Opinion No. 29)
會(huì)計(jì)調(diào)整分錄處理
—債務(wù)重組
(Statement No. 15 Accounting by Debtors and Creditors for Troubled Debt Restructurings,Technical Bulletin 94-1 Application of Statement 115 to Debt Securities Restructured in a Troubled Debt Restructuring)
—資本化利息
(Statement No. 34 Capitalization of Interest Cost)
—所得稅
(Statement No. 109 Accounting for Income Taxes,F(xiàn)in48)
—外幣折算
(Statement No. 1 Disclosure of Foreign Currency Translation Information,Statement No. 52 Foreign Currency Translation,Statement No. 70 Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33)何為計(jì)賬本位幣/功能貨幣
確定計(jì)賬本位幣應(yīng)考慮的因素
對(duì)境外經(jīng)營(yíng)計(jì)賬本位幣的確認(rèn)
外幣交易的后續(xù)計(jì)量
—租賃
(Statement No. 13 Accounting for Leases,Statement No. 28 Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13,Statement No. 23Inception of the Lease—an amendment of FASB Statement No. 13,Statement No. 17Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13,statement No. 29 Determining Contingent Rentals—an amendment of FASB Statement No. 13)
—或有事項(xiàng)
(Statement No. 5 Accounting for Contingencies,Statement No. 11 Accounting for Contingencies: Transition Method—an amendment of FASB Statement No.5)
—會(huì)計(jì)變更、差錯(cuò)更正與前期調(diào)整
(Statement No. 154 Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3,Statement No. 16 Prior Period Adjustments)
—關(guān)聯(lián)方交易
(Statement No. 57 Related Party Disclosures)
—綜合收益
(Statement No. 130 Reporting Comprehensive Income)
與中國(guó)CAS差異
《最新美國(guó)通用會(huì)計(jì)準(zhǔn)則培訓(xùn)課程》課程目的
應(yīng)用美國(guó)會(huì)計(jì)準(zhǔn)則;
了解美國(guó)會(huì)計(jì)準(zhǔn)則體系、內(nèi)容和最新變化;
了解美國(guó)會(huì)計(jì)準(zhǔn)則對(duì)中國(guó)企業(yè)的借鑒作用;
比較分析新會(huì)計(jì)準(zhǔn)則與美國(guó)會(huì)計(jì)準(zhǔn)則的差異。
對(duì)主要準(zhǔn)則的應(yīng)用提供了詳盡的解釋
《最新美國(guó)通用會(huì)計(jì)準(zhǔn)則培訓(xùn)課程》所屬分類
財(cái)務(wù)稅務(wù)
《最新美國(guó)通用會(huì)計(jì)準(zhǔn)則培訓(xùn)課程》所屬專題
會(huì)計(jì)準(zhǔn)則培訓(xùn)、
會(huì)計(jì)行業(yè)管理、
課程設(shè)計(jì)與開發(fā)、
新會(huì)計(jì)準(zhǔn)則、
國(guó)際會(huì)計(jì)準(zhǔn)則培訓(xùn)、