本文選題：新收入準(zhǔn)則 + 現(xiàn)行收入準(zhǔn)則��； 參考：《財(cái)會(huì)月刊》2017年28期

【摘要】：收入時(shí)點(diǎn)的確認(rèn)是國(guó)際收入準(zhǔn)則制定中爭(zhēng)議最大的問題,而軟件行業(yè)是受該爭(zhēng)議影響最明顯的行業(yè)。2017年7月我國(guó)財(cái)政部修訂發(fā)布了《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入》,給企業(yè)收入確認(rèn)時(shí)點(diǎn)、金額以及信息披露帶來諸多影響。分析軟件企業(yè)在我國(guó)新收入準(zhǔn)則與現(xiàn)行收入準(zhǔn)則下的實(shí)務(wù)差異,便于企業(yè)識(shí)別和應(yīng)對(duì)新準(zhǔn)則帶來的各項(xiàng)變化。企業(yè)在實(shí)務(wù)中應(yīng)準(zhǔn)確判斷收入確認(rèn)時(shí)點(diǎn)、靈活判斷單獨(dú)履約義務(wù)、合理選用方法估計(jì)商品單獨(dú)售價(jià),以逐步提高收入信息披露水平。
[Abstract]:The recognition of revenue time points is the most controversial issue in the development of international income standards. The software industry is the industry most affected by the dispute. In July 2017, the Ministry of Finance revised and issued "Accounting Standards for Enterprises No. 14-income", which has brought a lot of influence to the time of revenue recognition, the amount of money and the disclosure of information. This paper analyzes the practical differences between the new income criterion and the current one in order to identify and cope with the changes brought about by the new standard. In practice, enterprises should accurately judge the time point of revenue recognition, flexibly judge individual performance obligations, and reasonably select methods to estimate the individual selling price of commodities in order to gradually improve the level of income information disclosure.
【作者單位】： 東北林業(yè)大學(xué)經(jīng)濟(jì)管理學(xué)院;
【分類號(hào)】：F275;F49
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本文編號(hào)：1818961