对一般公认会计原则与国际财务报告准则趋同的研究

基于在美国上市的外国公司披露的由国际财务报告准则（IFRS）向一般公认会计原则（GAAP）调整的财务数据资料,通过单样本均值检验和回归分析对美国GAAP与IFRS之间的差异进行的实证研究,结果表明,按照IFRS和美国GAAP核算的净利润存在显著的差异,造成这种差异的原因主要是IFRS和GAAP在企业合并、无形资产、借款费用的资本化、金融工具、收入确认、养老金和退休后福利、税收、不动产等方面的会计处理不同。

Empirical Research on the Convergence between GAAP and WRS

Based on the reconciliation data disclosed by foreign registrants in U. S. A. , we examined the differences between GAAP and IFRS using One Sample Mean test and regression analysis. The research results indicate that there are significant differences between earnings under GAAP and IFRS, and reasons for the differences are the different accounting methods for business combination, intangible assets, borrowing costs, financial instruments, revenue recognizing, pension and retirement benefits, taxation, real estate, etc.