本文選題：OO打車軟件 + IFRS�。� 參考：《會計之友》2017年20期

【摘要】：O2O打車模式的興起讓傳統(tǒng)出租車行業(yè)受到了一定的沖擊,同時打車軟件企業(yè)的收入確認也成為會計處理的一個難點。目前國內(nèi)現(xiàn)行企業(yè)會計準則對此類模式下的各種收入確認問題尚處于空白地帶。文章嘗試性引入IFRS 15,對當下O2O打車模式下的各種收入確認時點及金額問題進行深入剖析,以期給實務(wù)工作者提供一定的參考。
[Abstract]:The emergence of O2O taxi hailing mode has made the traditional taxi industry suffer a certain impact, and the revenue recognition of taxi hailing software enterprises has also become a difficulty in accounting treatment. At present, the current accounting standards of domestic enterprises are still in a blank area for various revenue recognition problems under this model. This paper tries to introduce IFRS 15 to analyze the time and amount of income confirmation in the current O2O taxi mode in order to provide some reference for practical workers.
【作者單位】： 安陽師范學院商學院;
【基金】：河南省科技廳軟科學項目“河南省科技創(chuàng)新與科技金融協(xié)同發(fā)展模式與機制研究”(172400410064)
【分類號】：F275;F49
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本文編號：1923950