国际会计准则与中国准则差异（英文版）

OurMission:ToHelpOurClientsandOurPeopleExcelThisguideisoneofaseriesofpublicationsintendedtoassistusersinunderstandingInternationalAccountingStandards.Theseinclude:InternationalAccountingStandards:AGuidetoPreparingAccounts3rdEdition.WrittenbyDeloitte&Touche,UnitedKingdom.PublishedbyABGProfessionalInformation:–ApplyingIAS32andIAS39Relatedsummaries,guidance,examples,andUSGAAPcomparisons.PublishedbyDeloitteToucheTohmatsu.GAAPDifferencesinyourPocket:IASandUSGAAPThis20-pagebookletidentifiesandexplains81differencesbetweenInternationalFinancialReportingStandardsandUSGAAP.2002DeloitteToucheTohmatsu.Allrightsreserved.PrintedinHongKong.HK052-02Theinformationinthispublicationiswritteningeneralterms.Itisintendedasaguideonlyandtheapplicationofitscontentstospecificsituationswilldependontheparticularcircumstancesinvolved.Itcannotbeappliedtoaspecificsituationwithoutappropriateprofessionaladvice.Accordingly,werecommendthatreadersseeksuchprofessionaladviceregardingtheirparticularcircumstances.Thispublicationshouldnotbereliedonasasubstituteforsuchprofessionaladvice.AllofficesofDeloitteToucheTohmatsuwouldbepleasedtoadviseyou.Whileallreasonablecarehasbeentakeninthepreparationofthispublication,neitherDeloitteToucheTohmatsu,noranyofitsoffices,partnersoremployees,acceptanyresponsibilityforanyerrorsitmightcontain,whethercausedbynegligenceorotherwise,orforanyloss,howsoevercaused,incurredbyanypersonasaresultofrelyingonit.FOREWORDWhatisPRCGAAP?Generallyacceptedaccountingprinciples(GAAP)inthePeople’sRepublicofChina(PRC)comefromanumberofsources,mostnotablythelaw,theMinistryofFinance(MOF),and,forlistedcompanydisclosures,theChinaSecuritiesRegulatoryCommission(CSRC).TheLawTheAccountingLawofthePRC(lastrevisedasof1July2000)isthehighestauthorityonaccountinginChina.Itsetsoutgeneralprinciplesofaccountingforallenterprises,includingadefinitionofthenatureandroleofaccountingandbasicprinciples.ItempowersthePRCMinistryofFinancetoadministeraccountingaffairsandtoestablishuniformaccountingregulationsandsystems.Suchregulationsandsystemshavetheforceoflaw.In2000,theStateCouncilissuedFinancialAccountingandReportingRulesforEnterprises(FARR).Itfocusesonsuchfinancialaccountingandreportingmattersasbookkeeping,preparationoffinancialstatements,andreportingpractices.Itappliestoallenterprisesotherthanverysmallonesthatdonotraisefundsexternally.MinistryofFinance(MOF)PursuanttoitsmandateundertheAccountingLaw,theMOFhasissuedvariousaccountingregulationsthatapplytodifferentcategoriesofenterprisesinChina:•In1993,theMOFadoptedtheAccountingStandardforBusinessEnterprises(BasicStandard),whichservesastheconceptualframeworkofaccountinginChina.However,manydefinitionsandconceptsincludedthereinhavebeenrevisedorupdatedbysubsequentpronouncementssuchastheFARR.•TheMOFhasadoptedaseriesofChineseAccountingStandards(CAS),ineachcasewithaFOREWORDseparatedocumentofsupportingimplementationguidance.•TheMOFhasrecentlydevelopedtwocomprehensiveaccountingsystems,onethatisnowapplicabletoforeigninvestmententerprisesandjointstocklimitedenterprises(includinglistedenterprises)andtheotherapplicabletoforeigninvestmentfinancialinstitutionsandlistedfinancialinstitutions.•TheMOFhasdevelopedfrom1993variousindustry-specificaccountingsystems,suchasthoseforagriculture,communication,andtransportation,andsystemsthatapplytodifferenttypesofunlistedfinancialinstitutions.•Fromtimetotime,theMOFalsodevelopsadhocregulations.ChineseAccountingStandards(CAS).TheMOFhasbeenworkingtodevelopabodyofChineseAccountingStandardsthatarebroadlyinlinewithInternationalAccountingStandards(IAS).TheMOFissueditsfirstStandardin1997.Todate,16standardshavebeenadoptedandothersareunderactivedevelopment.DeloitteToucheTohmatsuhasservedastheadvisortotheMOFinitsprojecttodevelopCAS.AcompletelistofCASissetoutinthetableonthenextpage.ThetableidentifiesthecategoryofenterprisestowhicheachStandardapplies.AccountingSystemforBusinessEnterprises.InJanuary2001,theMOFadoptedacomprehensiveAccountingSystemforBusinessEnterprises(theSystem).TheSystemisbased,inpart,ontheexperienceoftheMOFinimplementingtheAccountingSystemforJointStockLimitedEnterprisesand,inpart,ontheexistingindividualCASissuedinthepastfewyears.FOREWORDAccountingStandardEffectiveDateApplicability1DisclosureofRelatedPartyRelationshipsandTransactions1Jan.1997Listedenterprises2CashFlowStatements(minorrevisionin2