發(fā)布時間：2018-03-28 09:38

  本文選題：履約義務(wù)　切入點：控制權(quán)　出處：《金融會計》2016年11期

【摘要】：我國2015年12月起草的《企業(yè)會計準(zhǔn)則第14號——收入(修訂)征求意見稿)》不僅符合會計準(zhǔn)則國際趨同的背景,而且有利于我國新興企業(yè)不斷涌現(xiàn)、交易行為多元化的經(jīng)濟(jì)趨勢。本文通過分析征求意見稿與現(xiàn)行收入準(zhǔn)則之間在收入確認(rèn)與計量等方面的變化,并針對征求意見稿對于房地產(chǎn)行業(yè)、電信行業(yè)、消費品行業(yè)等行業(yè)在適用中可能產(chǎn)生的問題進(jìn)行了分析。通過以上分析提出利于其更好銜接過渡的意見,以促進(jìn)對收入準(zhǔn)則的修訂更加完善也更具有可操作性。
[Abstract]:The draft of Accounting Standards for Enterprises No. 14 (revised) drafted by China in December 2015 is not only in line with the background of international convergence of accounting standards, but also conducive to the continuous emergence of new and emerging enterprises in China. This paper analyzes the changes in income recognition and measurement between the solicitation draft and the current income criterion, and aims at the real estate industry, telecommunications industry, etc. The problems that may arise in the application of the consumer goods industry are analyzed. Through the above analysis, some suggestions are put forward which are conducive to its better connection and transition, in order to promote the revision of the income criterion to be more perfect and more operable.
【作者單位】： 河北地質(zhì)大學(xué)會計學(xué)院;
【分類號】：F233
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本文編號：1675767