本文選題：履約義務(wù)　切入點(diǎn)：控制權(quán)　出處：《金融會(huì)計(jì)》2016年11期

【摘要】：我國(guó)2015年12月起草的《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入(修訂)征求意見(jiàn)稿)》不僅符合會(huì)計(jì)準(zhǔn)則國(guó)際趨同的背景,而且有利于我國(guó)新興企業(yè)不斷涌現(xiàn)、交易行為多元化的經(jīng)濟(jì)趨勢(shì)。本文通過(guò)分析征求意見(jiàn)稿與現(xiàn)行收入準(zhǔn)則之間在收入確認(rèn)與計(jì)量等方面的變化,并針對(duì)征求意見(jiàn)稿對(duì)于房地產(chǎn)行業(yè)、電信行業(yè)、消費(fèi)品行業(yè)等行業(yè)在適用中可能產(chǎn)生的問(wèn)題進(jìn)行了分析。通過(guò)以上分析提出利于其更好銜接過(guò)渡的意見(jiàn),以促進(jìn)對(duì)收入準(zhǔn)則的修訂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.
【作者單位】： 河北地質(zhì)大學(xué)會(huì)計(jì)學(xué)院;
【分類(lèi)號(hào)】：F233
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本文編號(hào)：1675767