留学申请文书：国际会计准则

留学申请文书：国际会计准则

国际会计准则第37条指出，37条基本上遵循相同的方法，在抗辩诉讼时例外较少，可以说，美国公认会计准则下的可能抗辩条款的门槛要高得多。国际会计准则第37号(IAS 37)规定了一个“可能性大于不可能性”的门槛，这意味着这个门槛不太可能被应用或很少被使用。一方面，阈值的减少意味着IAS 37在传统框架方面偏离了实践标准，另一方面，人们认为对差距的解释并不那么清楚。

留学申请文书：国际会计准则
国际会计准则第37号在承认现有义务方面似乎创造了一个较低的门槛。这使许多客户处于一种遗憾的状态，因为他们在为客户进行诉讼的辩护中成为一种偏见。为了确保这些问题不会产生，一些国家，比如美国，倾向于遵循现有的公认会计准则(GAAP)门槛，而不是国际会计准则(IAS)的37个临界点。这种双重立场的形式挑战了会计审慎的本质。它可能严重妨碍诉讼人在义务方面的争端地位，而仅适用于披露的情况也可能造成许多混乱。

留学申请文书：国际会计准则

the IAS 37 stating that the 37 is following essentially the same approach with fewer exceptions in defending of lawsuits, it could be said that the provision for probable defence under the US GAAP comes with a much larger threshold. The IAS 37 has enforced a ‘more likely than not’ threshold, meaning the threshold is unlikely to be applied or would be used very rarely. At one end, this lessening of threshold means that IAS 37 is deviating from standard of practice with respect to the traditional frameworks, and at the other end, it is held that the interpretations of gaps are not that clear.

留学申请文书：国际会计准则
The IAS 37 seemingly creates a lower threshold when it comes to recognizing present obligations. This put many clients into a sorry state as they serve as a prejudice in the case of defence in litigation for client. In order to ensure such issues are not caused, some countries like the US for instance bend towards following their existing GAAP thresholds instead of the IAS 37 stand point on thresholds. This form of a dual standpoint challenges the very nature of prudence of accounting. It seriously could impede the position of dispute for litigants in the context of obligations and applied in the case of disclosures alone could result in much confusion as well.