Analysis of the Financial Structure: IFRS vs. US GAAP
对比了国际财务报告准则（IFRS）和美国公认会计原则（GAAP）下资产负债表的结构差异，分析了融资、投资、经营和分配四大功能，并讨论了营运资金需求的计算方法。
Functional analysis of financial statements focuses on the structure of the balance sheet and the operating cash flows of the income statement. The financial analysis of the balance sheet is based on the following four functions: financing, investment, exploitation and distribution. The French Accounting Plan's balance sheet is structured by major functions and international standards according to the order of increasing liquidity (assets) and the liabilities by increasing order (liabilities). For international financial reporting standards (IFRS), investments that can be liquidated immediately at the convenience of the company (marketable securities) should be entered in the cash position. Under generally accepted accounting principles (GAAP), audited financial statements in the United States generally show assets at historical cost. The working capital requirement (WCR) focuses on the analysis of: a structural balance sheet, and normative WCR calculated in days of HVAC.