CAS14收入准则变革对典型行业和特定业务的影响分析

发布时间：2018-05-23 10:19

本文选题：收入准则 + 典型行业　；参考：《证券市场导报》2017年07期

【摘要】：当前《企业会计准则第14号——收入(修订)》(CAS14)正处于征求意见阶段,并拟于2018年1月1日实施。与原收入准则相比,新准则将发生重大变革。就此本文将重点分析此次变革将对通信业、建筑业等典型行业,以及向客户授予知识产权许可的销售、对于主要责任人还是代理人的判断等特定业务的影响,并进一步分析对监管工作带来的挑战,且从完善准则、提供服务和加强监管等层面提出措施建议。
[Abstract]:The current accounting standard No. fourteenth - income (CAS14) is in the solicit phase and is being implemented in January 1, 2018. There will be a major change in the new guidelines compared with the original income guidelines. This article will focus on the analysis of this change in the typical industries, such as the communications industry, the construction industry, and the licensing of intellectual property to the customers. Sales, the impact on specific business such as the principal responsible person or agent's judgment, and further analysis of the challenges to the supervision work, and suggestions from the aspects of improving the standards, providing services and strengthening supervision.
【作者单位】：深圳证券交易所综合研究所;
【分类号】：F233

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