关于我国收入会计准则修订的分析和建议

发布时间：2018-03-28 09:38

  本文选题：履约义务　切入点：控制权　出处：《金融会计》2016年11期

【摘要】：我国2015年12月起草的《企业会计准则第14号——收入(修订)征求意见稿)》不仅符合会计准则国际趋同的背景,而且有利于我国新兴企业不断涌现、交易行为多元化的经济趋势。本文通过分析征求意见稿与现行收入准则之间在收入确认与计量等方面的变化,并针对征求意见稿对于房地产行业、电信行业、消费品行业等行业在适用中可能产生的问题进行了分析。通过以上分析提出利于其更好衔接过渡的意见,以促进对收入准则的修订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.
【作者单位】： 河北地质大学会计学院;
【分类号】：F233
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本文编号：1675767