收入会计准则国际变革与趋同
发布时间：2019-05-07 19:11
【摘要】：正收入作为企业全面收益表的重要项目,对评价企业的财务成果乃至经营能力至关重要。但目前国际上通用的国际会计准则理事会(IASB)的两套收入确认准则IAS NO.18《收入》、IAS NO.11《建造合同》与美国多个准则制定机构制定的以行业为基准的200多套准则之间存在着诸多差异。为了在全球范围内制定一套高质量的、易于使用且易于理解的收入确认准则,自2002年9月以来国际会计准则理事会(IASB)和美国财务会计准则委员会(FASB)两大会计准则制定机构组成了联合项目组共同开发新的收入确认准则。项目组于2008年12月发布了《基于客户合约的收入确认的初始意见》讨论稿,对收入确认提出了新模型,2010年6月发布《基于客户合约
[Abstract]:As an important item of the comprehensive income statement, positive income is very important to evaluate the financial achievement and even the management ability of the enterprise. However, at present, the two sets of income recognition standards IAS NO.18 of the International Accounting Standards Board (IASB), which are commonly used in the world, There are many differences between IAS NO.11 Construction contract and more than 200 industry-based standards set by several standards-setting agencies in the United States. In order to develop a high-quality, easy-to-use and easy-to-understand set of income recognition guidelines on a global scale, Since September 2002, IASB (IASB) and FASB (FASB) have formed a joint project team to develop new revenue recognition standards. The project team published a discussion paper on revenue recognition based on customer contracts in December 2008, providing a new model for revenue recognition and the release of < customer contract based on customer contract] in June 2010
【作者单位】： 河北金融学院;
【分类号】：F233
[Abstract]:As an important item of the comprehensive income statement, positive income is very important to evaluate the financial achievement and even the management ability of the enterprise. However, at present, the two sets of income recognition standards IAS NO.18 of the International Accounting Standards Board (IASB), which are commonly used in the world, There are many differences between IAS NO.11 Construction contract and more than 200 industry-based standards set by several standards-setting agencies in the United States. In order to develop a high-quality, easy-to-use and easy-to-understand set of income recognition guidelines on a global scale, Since September 2002, IASB (IASB) and FASB (FASB) have formed a joint project team to develop new revenue recognition standards. The project team published a discussion paper on revenue recognition based on customer contracts in December 2008, providing a new model for revenue recognition and the release of < customer contract based on customer contract] in June 2010
【作者单位】： 河北金融学院;
【分类号】：F233
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