本文選題：OO打車軟件 + IFRS��； 參考：《會(huì)計(jì)之友》2017年20期

【摘要】：O2O打車模式的興起讓傳統(tǒng)出租車行業(yè)受到了一定的沖擊,同時(shí)打車軟件企業(yè)的收入確認(rèn)也成為會(huì)計(jì)處理的一個(gè)難點(diǎn)。目前國內(nèi)現(xiàn)行企業(yè)會(huì)計(jì)準(zhǔn)則對此類模式下的各種收入確認(rèn)問題尚處于空白地帶。文章嘗試性引入IFRS 15,對當(dāng)下O2O打車模式下的各種收入確認(rèn)時(shí)點(diǎn)及金額問題進(jìn)行深入剖析,以期給實(shí)務(wù)工作者提供一定的參考。
[Abstract]:The emergence of O2O taxi hailing mode has made the traditional taxi industry suffer a certain impact, and the revenue recognition of taxi hailing software enterprises has also become a difficulty in accounting treatment. At present, the current accounting standards of domestic enterprises are still in a blank area for various revenue recognition problems under this model. This paper tries to introduce IFRS 15 to analyze the time and amount of income confirmation in the current O2O taxi mode in order to provide some reference for practical workers.
【作者單位】： 安陽師范學(xué)院商學(xué)院;
【基金】：河南省科技廳軟科學(xué)項(xiàng)目“河南省科技創(chuàng)新與科技金融協(xié)同發(fā)展模式與機(jī)制研究”(172400410064)
【分類號(hào)】：F275;F49
，

本文編號(hào)：1923950