作者Ianny ()
看板NTPU-ACC97
標題會英
時間Wed Jan 6 21:45:29 2010
應某些人要求...
就幫忙整理一下會英期末考題目
一.FASB的公報和解釋函到幾號?(好像還要主題的樣子)
公報－＞NO.168
A replacement of FASB Statement NO.162
解釋函(interpretation)－＞NO.48
Accounting for Uncertainty in Income Taxes-an interpretation of FASB
Statement NO.109
二.Fair-value的定義
The price that would be received to sell an asset or paid to transfer a
liability in an orderly transaction between market participants at the
measurement date.
三.公報NO.157中三種估計Fair-value的方法
1.Market approach 市場法
2.Income approach 收益法
3.Cost approach 成本法
四.iGAAP與GAAP的差別
1.U.S. GAAP reports extraordinary items which are prohibited under iGAAP.
2.While the use of the term "reserve" is discouraged in U.S. GAAP , there
is no such prohibition in iGAAP.
3.iGAAP permits the reversal of impairment losses ; U.S. GAAP does not.
4.U.S. GAAP permits the use of LIFO for inventory valuation ; iGAAP
prohibits its use.
5.iGAAP does not use recoverability test which used under U.S. GAAP.
6.iGAAP permits asset revaluations which are not permitted in U.S. GAAP.
7.iGAAP defines market value as net realizable value (NRV) , GAAP defines
market value as replacement cost.
8.iGAAP permits companies to value assets at fair value using appraisals ,
GAAP does not allow.
9.Under iGAAP , the costs in the develope phase are capitalized once
technological feasibility is achieved.
五.Why does IFRS prohibit LIFO?
The LIFO method make the company to report higher costs and lower profits
than other methods , so they could pay less income taxes.
六.為何美國不願禁止LIFO?
這題我不會寫= =
感覺和上面那題有點像
可是上次好像說要從不同角度討論的樣子...
七.是否贊成Fair value?
自由發揮吧XD
大概就這樣吧
如果覺得有錯或其他問題跟我講吧
祝大家明天口說還有期末考順利吧~~
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◆ From: 61.228.134.91
1F：推 kanakin:推好心的學弟妹！ 01/06 21:54
2F：→ kanakin:不過，評估FV的方法應該是指市場法,收益法及成本法吧(?) 01/06 21:55
3F：→ kanakin:你po的是公平價值的等級喔 01/06 21:56
4F：推 sweet60423:推就感心仲哥: D 01/06 22:05
※ 編輯: Ianny 來自: 61.228.134.91 (01/06 22:18)
※ 編輯: Ianny 來自: 61.228.134.91 (01/06 22:23)
5F：→ Ianny:真的弄錯了QQ 謝謝學姐~ 01/06 22:25
6F：推 wasydodo:這篇文該m!!! 01/06 22:46
7F：推 chunghuan:仲哥~~你人真好 把宅寶寶送給你^^ 01/06 23:07
8F：→ Ianny:臭阿金...你自己留著用吧 01/06 23:14
9F：推 sun35:仲哥你真好=) 01/07 11:46
10F：推 leisuresue:推好心有好報 老天爺有在看 01/13 19:35
11F：推 GIDEAN:我愛你 01/13 22:20