【课程大纲】
1．美国公认会计准则的组成
－财务会计标准声明（FASB/FAS）
－会计研究报告（ARB）
－会计原理委员会意见（APB）
－FASB紧急事件处理意见（EITF）
－美国注册会计师协会立场阐述（SOP）
－美国证监会规则（SEC rules）
2. 美国会计准则的效力层次
－FASB,APB&ARB
－FASB技术报告，AICPA行业审计及会计指南及SOP
－SEC实例公告及EITF
－其他
3. 美国公认会计准则的概念框架和发展趋势
—Concepts Statement No.1-7
4. 重要准则讲解
—存货
（Statement No. 151 Inventory Costs—an amendment of ARB No. 43, Chapter 4）
—固定资产
（Statement No. 144 Accounting for the Impairment or Disposal of Long-Lived Assets
Statement No. 121，Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of，EITF 02-7:Unit of Accounting for Testing Impairment of Indefinite-Lived Intangible Assets）
—无形资产
（Statement No. 142 Goodwill and Other Intangible Assets，Statement No. 132 (revised 2003)）
—研究与开发支出
（Statement No. 2 Accounting for Research and Development Costs，Statement No. 68
Research and Development Arrangements）
—软件开发成本
（Statement No. 86 Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed，SOP 98-1,EITF 97-13A）
—收入
（Statement No. 48 Revenue Recognition When Right of Return Exists）
—非货币资产交换
（Statement No. 153 Exchanges of Nonmonetary Assets—an amendment of APB Opinion No. 29）
—债务重组
（Statement No. 15 Accounting by Debtors and Creditors for Troubled Debt Restructurings，Technical Bulletin 94-1 Application of Statement 115 to Debt Securities Restructured in a Troubled Debt Restructuring）
—资本化利息
（Statement No. 34 Capitalization of Interest Cost）
—所得税
（Statement No. 109 Accounting for Income Taxes，Fin48）
—外币折算
（Statement No. 1 Disclosure of Foreign Currency Translation Information，Statement No. 52 Foreign Currency Translation，Statement No. 70 Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33）
—租赁
（Statement No. 13 Accounting for Leases，Statement No. 28 Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13，Statement No. 23Inception of the Lease—an amendment of FASB Statement No. 13，Statement No. 17Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13，statement No. 29 Determining Contingent Rentals—an amendment of FASB Statement No. 13）
—或有事项
（Statement No. 5 Accounting for Contingencies，Statement No. 11 Accounting for Contingencies: Transition Method—an amendment of FASB Statement No.5）
—会计变更、差错更正与前期调整
（Statement No. 154 Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3，Statement No. 16 Prior Period Adjustments）
—关联方交易
（Statement No. 57 Related Party Disclosures）
—综合收益
（Statement No. 130 Reporting Comprehensive Income）
5.其它准则点精选
—职工福利
（Statement No. 87 Employers' Accounting for Pensions Statement No. 74 Accounting for Special Termination Benefits Paid to Employees，Statement No. 132 (revised 2003)Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106 Statement No. 112，Employers' Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43）
—股份支付
（Statement No. 148 Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123）
—投资、企业合并与合并财务报表
（Statement No. 115 ccounting for Certain Investments in Debt and Equity Securities ，Statement No. 141 Business Combinations Statement No. 10，Statement No. 12 Accounting for Certain Marketable Securities，Statement No. 33 Financial Reporting and Changing Prices）