标题: Reading 43: International Standards Convergence LOSc习题精选 [打印本页]
作者: honeycfa 时间: 2010-4-21 09:04 标题: [2010]Session 10-Reading 43: International Standards Convergence LOSc习题精选
LOS c: Identify and explain the major differences between international and U.S. GAAP accounting standards concerning the treatment of interest and dividends on the statement of cash flows.
The correct set of cash flow treatments as they relate to interest and dividends received according to U.S. generally accepted accounting principles (GAAP) and International Accounting Standards (IAS) GAAP is:
U.S. GAAP treats interest and dividends received as CFO whereas IAS GAAP treats interest and dividends received as either CFO or CFI.
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