美英德中會計制度異同

1、germanyunitedkingdomunited stateschinabusiness1 .commercialacquisitionpurchasepurchasecombi nationscode (hgb):methods+purchase(mergermethodmethods)(primary,2forms thebook-valuemethodandthe revaluationmethod) (pooling interests) 2.listed germanofcompaniesifrs; other ifrs /hgbgoodwill1 .assetsandunder

2、goodwillisgoodwillistheliabilitiesofacquisitioncapitalized as thedifference between theacquiredmethod,differencecost of the acquisitionenterprisesaregoodwillisbetween thefairand the fair value of thebrought up tocalculated as thevalue oftheassets and liabilitiescurrent value,differenceconsiderationa

3、cquired it is tested forandanybetween the fairgiven intheimpairment on an annualamountleftvalue oftheexchange and thebasis.overisconsiderationfair value of thegoodwill,paid andfairunderlyingnetwhichcanvalue of the netassets acquiredeither be offsetassets acquired.(including otheragainstfuture operat

4、ingintangibles)it isreservesinlossesandreviewedforequityorreorga nizationimpairmentamortizedcosts cannolbeannuallyandsystematicallyconsideredinwritten offandoveritsthe calculationexpensedtoeconomiclife.of goodwill, butearnings when its2.thelawmustbebookvaluementionsfourreflectedinexceeds itsfairyear

5、s asthepost-acquisitionvalue regularincome.amortizationgoodwillisperiod,butcapitalizedandranges up to 15 years are comm on.amortized over 20 years or less; however,alonger period or anindefiniteperiod (resulting innoamortization) is possible訐goodwillissubject to an annual impairment review associate

6、s1. equitymethodassociates that are owned 20 percentormore, but only incon solidated financial statements.2. jointventures: proportional consolidation / theequitymethod.proportional consolidation is only permitted for un incorporated joint ventures theequitymethod is used for associated undertakings

7、 and for joint ventures that are companies equity method joint ventures + investments nonconsolidated, 20%-50% owned affiliated companies.1 equity method 一 joint ventures + associates(investee hassignificantinflue nee);2. subsidiaries under the control of the parentareconsolidate dforeign currency t

8、ranslationbasedonprimaryeconomic environment it operates.1. local (overseas)env.: balance sheet 一 yr-endexchangerate;incomestatement一average-for-the-yr.； difference shown in equity.2. parent'senv:monetary items 一 yr-end; nonmonetaiy一relevanttransaction-date; revenues & expensestransaction-da

9、te/aver age;differenceshown in income.assethistorical costhistorical cost,historical cost;l.historical cost forvaluationcurrent cost,orrevaluations aretangibleassets;no(mostco.s)permitted onlyrevaluatio n.using a mixtureafter a business2.acquiredintangiblesof bi nation(esp. state-owned land &

10、amp;(accounted for asmuch of the industriala purchase)property) recorded at cost finite life amortized over the periods benefited based on the pattern in which thebenefitsareconsumed; infinite life 一 not amortizedbutimpairedatleastannually 3.assets revalued when a change in ownership takes place, as

11、 when a state-owned enterprise is privatized depreciationdepreciablecorrespondtoboth accelerateddepreciated over theirchargesfixed assetstheand straight-lineexpected useful lives,are subject tomeasurementdepreciationnormallyonataxbasis usedformethodsarestraight-linebasis;depreciationthe underlyingpe

12、rmissible.(accelerated&rates.(taxassetestimatedun its-of-productionbased)(economiceconomicdepreciation)based)usefulness determines depreciation and amortization periods.inventorylifolifonotlifo is popularlifo not acceptable;valuationacceptableacceptableforfederalinventory written downincometaxfo

13、r price declines &purposes.obsolescence however,iflifo is used for tax purposes, it must also be used forfinancialreporting purposes.marketable securitiesarevalued at market unless they are classifiedasheld-to-maturity and valued at historical costr&d capitalizationnor expensed; d may be def

14、erred butfewcapitalizedspecial capitalization rulesforcomputer software costs.rexpensed;dcapitalizediftechnologicalfeasibleand cost recoverableprobable lossesprovisions as estimates of futureexpensesorlosses are used heavily provisions must be set up for deferred maintenance expenses, product guaran

15、tees, pote ntial lossesfrompending transactions, andotheruncertain liabilities. optional provisions, such as those forfutureaccrued when theyareprobable and can be estimated with reasonable accuracythe costs of pensionsandother postretireme nt benefitsareaccrued over the periods in which employees e

16、arn theirben efits,andunfundedobligations are reported as a liability.contin gent losses/ liabilities are accrued when they are probable and the amount canbereasonably estimated contingent obligations are provided for when they are both probable and their amount can be reliably estimated.major repai

17、rs, arealsoallowed.financenotleasesthatwhe nfinan cialcapitalizedleasescapitalized transfer the risksleases are inand rewards ofsubstancetheownership to thepurchaseoflesseeareproperty,thecapitalized andvalue of propertytheleaseis capitalized andobligationisa correspondingshown as aliabilityisliabili

18、ty.bookeddeferred1 .deferreddeferred taxesthere is the issuedeferredtaxesaretaxestaxes do notare calculatedof deferred taxes,provided infull for allnormally ariseunderthebecause (excepttemporary differencesin individualliability methodforlifo)companyonafullfinancial and taxaccounts,provision basisreportingarebecause thesefor most timingdistinct incomearetaxdifferences taxesaredetermined.long-termaccountedfor2.however,deferredtaxusing the liabilitythey may arisebalances may bemethod deferredinvaluedattaxes are accruedconsolidateddiscountedfor the tax effectssta