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1、ComparisonbetweenChineseandInternationalAccountingPrinciplesGroupleader:YIHANQIUTeammembers:SHAOLIANCHENXIAONANGUOHUIMINMANINGMAOFaculty:SHUJINGLIDec20,2014GuangdongUniversityofForeignStudiesSouthChinaBusinessCollegeContents1.ExecutiveSummary12.Introduct
2、ion13.Maincontentofthereport23.1ThecomparisonofInvestmentPropertybetweenIASandCAS23.1.1Introduction...............................................................................................................23.1.2TheScopeofInvestmentpropertyAccounting
3、........................................................23.1.3ModelforSubsequentMeasurement........................................................................33.1.4HowtoDeterminetheFairValue...........................................................
4、..................33.2ThecomparisonofAssetImpairmentbetweenIASandCAS33.2.1Introduction33.2.2TheRecoverableAmountsDetermination33.2.3ThecomparisonofAILossReturns43.3ThecomparisonofCapitalAssetDepreciationmethodbetweenIASandCAS53.3.1DepreciationofFixedAsse
5、ts53.3.2TheStartorStopTimeofTheDepreciationofCA53.3.3InTermsofFinalMeasurementComparison63.3.4Impairmentreversalprocessing63.3.5SubsequentExpenditures63.4ThecomparisonofIntangibleAssetbetweenIASandCAS63.4.1Introduction63.4.2TheDefinitionofIntangibleAsset
6、s73.4.3TheInternalProductionofIntangibleAssets73.4.4TheAmortizationofIntangibleAssets74.Conclusion85.ReferenceList81.ExecutiveSummaryInFebruary,2006,ourcountryissuedthenewaccountingstandards,whichhasbeensuitableforthelistedcompaniessinceJanuary1,2007.Thi
7、sisamilestoneinouraccountantforum,whichwillpromotethetransitiontoamoremoderneconomicmodelinourcountry,andhelpinvestorstomaketheirdecisionswiser.Underthebackgroundofglobaleconomicintegration,accounting,asauniversalbusinesslanguageallovertheworldhasplayeda
8、nincreasinglyimportantroleonthestage.Theinternationalizationofaccountingstandardshasbecomeacontroversialissueinacademiainrecentyears.AstheinternationalaccountingstandardslargelyreflectsGAAPandhasgainedwideacceptance,wechoo
