With the development of China’s economic reform and it’s status in social market economy. China has connected with the international market in a perfect sense. At the same time, CAS generally matched with IFRS.
However, US GAAP set an example for IFRS, thus have an indirect impact on the development of CAS, since US GAAP is commonly accepted as the most complete and efficient one in the world. It is necessary for a professional in China’s finance and accounting to know the comparison of US GAAP and CAS.
Based on the reason above, F-council provides our members with the knowledge about the comparison of US GAAP and CAS both theoretically and practically. We invite experts from China and America to share us the comparison of US GAAP and CAS and their application in real situations.
而美国的财务会计准则和财务报告体系一直被公认为全世界最健全、最有效的，从某种程度上美国会计准则指导着国际会计准则，间接影响着中国会计准则的发展。作为中国财会专业人士，对中美会计准则差异有所认识及理解，是一种必需。
F-council基于以上因素，为满足会员对中美会计准则差异在理论及实践上的学习需求，邀请来自各方会计准则实践专家，为大家分享中美会计准则在实战中的差异及应用区别。
What You Will Gain
● In-depth understanding the comparison of US GAAP and CAS in practical situation
● Well learning how to deal with practical challenges under different GAAP
● Making clear about US GAAP and development trend of CAS
您将收获
● 深入了解中美会计准则在实务方面的异同
● 结合演讲嘉宾企业经验，阐述中美准则差异实务操作和应用难题
● 认识美国会计准则，把握中国会计准则的变化及发展动向
SERIES ONE THE LATEST NEWS OF GAAP AND THE COMPARISON OF INCOME
系列一 中美会计准则最新变化及收入项差异辨识
13:00 Sign In
13:30 One The Latest News of GAAP and Mainly Comparison of US GAAP and CAS
● The progress of coordination between IFRS and US GAAP
● Framework and legal Setting
● Major areas of GAAP differences
● Other mainly practical concerns
15:00 Tea Break
● Range of income
● Conditions for income recognition—essential transfer between risk and reward
● Calculating of income
● Accounting for discount, transfer and return
● Other Practical Concerns
Speaker: Former CFO & VP Greater China, Monster Worldwide Corporation
17:30 End
13:00 签到
13:30 一、最新会计准则变化及主要差异
● 最新IFRS和US GAAP协调情况分析
● 中美会计准则不同框架及法律环境
● 中美会计准则主要差异
● 实际操作中的其它主要挑战
15:00 茶歇
15:30 二、中美会计准则差异实务分析之收入
● 各准则下收入的范围
● 收入的确认条件——风险和报酬的实质性转移
● 各准则收入的计量差异
● 折扣、折让及退货在各准则下的处理方式
● 实际操作中的其它挑战
演讲嘉宾：原大中华区CFO兼副总裁，Monster Worldwide Corporation
17:30 会议结束
OTHER SERIES 其它系列
Series Two – Comparison of Financial Statement
Series Three - Comparison of Income Tax
Series Four – Comparison of Inventory
Series Five – Comparison of Fixed Assets and Conversion of Foreign Currency
Series Six – Comparison of Impairment of Asset
系列二：中美会计准则 列报
系列三：中美会计准则 所得税项差异
系列四：中美会计准则 存货项差异
系列五：中美会计准则 固定资产和外币折算项差异
系列六：中美会计准则 资产减值项差异