区别太多了。

在记录存货成本时
FIFO 和 average cost 都允许。
LIFO 只在GAAP中允许。

IFRS： inventories are reported at the lower of cost or net realizable value.
Net realizable value is equal to the selling price less any completion costs and disposal (selling) cost.
GAAP: inventories are reported at the lower of cost or market.
market is usually equal to replacement cost(重置成本).
market can not be greater than net realizable value or less than net realizable value less a normal profit margin.
(减值时处理相同)
If net realizable value(IFRS) or market(GAAP) is less than the inventory's carrying value, the inventory is written down and a loss is recognized in the income statement.
(价值恢复之后的不同处理)
If there is a subsequent recovery in value, the inventory can be written back up under IFRS.
No write-up is allowed under GAAP, the firm simply reports higher profit when the inventory is sold.

IFRS: PP&E 记录可用 cost model 成本模型 or the revaluation model 升值模型
GAAP：PP&E 只能使用cost model

intangible asset 无形资产同上

legal cost 诉讼费
除了legal cost以外的无形资产，如研发费用research and development cost
GAAP: are expensed as incurred
IFRS: the firm must expense costs incurred during the research stage but can capitalize costs incurred during the development stage.


under IFRS and GAAP, all of the following should be expensed as incurred:
start-up and training cost 建立与培训成本
administrative overhead 管理费用
advertising and promotion cost 广告与宣传费用
relocation and reorganization cost 重建成本与重组成本
termination cost 终止成本

10楼的这个在书上190页的例题和200页的习题6，有点绕

IFRS:
rearch cost : expensed as incurred
development cost: capitalized
GAAP:
R&D COST 都计入费用，除了软件software development cost
=====================================================================
software for sale: 计入费用
software for a firm's own use:
IFRS: 不变，也是计入费用
GAAP: capitalized 资本化

LOS 30.J