软件企业新收入准则应用分析

发布时间：2018-04-29 07:18

  本文选题：新收入准则 + 现行收入准则　； 参考：《财会月刊》2017年28期

【摘要】：收入时点的确认是国际收入准则制定中争议最大的问题,而软件行业是受该争议影响最明显的行业。2017年7月我国财政部修订发布了《企业会计准则第14号——收入》,给企业收入确认时点、金额以及信息披露带来诸多影响。分析软件企业在我国新收入准则与现行收入准则下的实务差异,便于企业识别和应对新准则带来的各项变化。企业在实务中应准确判断收入确认时点、灵活判断单独履约义务、合理选用方法估计商品单独售价,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.
【作者单位】： 东北林业大学经济管理学院;
【分类号】：F275;F49
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本文编号：1818961