中美会计准则差异-不同视野下的中美会计准则差异

The Comparison of US GAAP and CAS
中美会计准则差异

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.

随着中国经济体制改革的逐步深化和社会主义市场经济体制的逐步确立，中国经济已然融入世界经济的大循环，中国市场与国际市场实现完美接轨。与此同时，作为国际通用的“工商业语言”的会计准则，中国继2006年制定了新会计准则之后，大体上已经和国际会计准则趋同。

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 ZERO   OVER VIEW OF THE COMPARISON OF US GAAP AND CAS
系列零   不同视野下的中美会计准则差异

13:00 Sign In
13:30 View One - The Comparison of US GAAP and CAS under Private Foreign Company
　　　——Framework and legal Setting
　　　——Major Areas of GAAP Differences
　　　——Samples of GAAP Conversion (US GAAP to CAS)
　　　——Other Practical Concerns
　　　　　Speaker: the CFO from CITS American Express
15:00 Tea Break
15:30 View Two - The Comparison of US GAAP and CAS under Listed Foreign Company
　　　——Samples of GAAP Conversion (CAS to US GAAP)
　　　——Other Practical Concerns
17:00  End

13:00 签到
13:30 视野一：非上市外资企业如何看中美会计准则
　　　——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
　　　——从美国会计准则转化为中国会计准则的注意事项
　　　——实际操作中的其它挑战
　　　　　演讲嘉宾：国旅运通旅行社有限公司 首席财务官
15:00 茶歇
15:30 视野二：上市外资企业如何看中美会计准则差异
　　　——从中国会计准则转化为美国会计准则的注意事项
　　　——实际操作中的其它挑战
17:00 结束

OTHER SERIES 其它系列
Series One-Comparison of Income and Financial Statement
Series Two-Comparison of Income Tax
Series Three–Comparison of Inventory
Series Four–Comparison of Fixed Assets and Conversion of Foreign Currency
Series Five–Comparison of Impairment of Asset
系列一  收入与列报
系列二：中美会计准则所得税项差异
系列三：中美会计准则存货项差异
系列四：中美会计准则固定资产和外币折算项差异
系列五：中美会计准则资产减值项差异