摘要
阐述了《企业会计准则第15号-建造合同》在合同分立、合同收入和合同费用的确认、信息披露等方面的改进,揭示其与IAS11存在的主要差异,指出新准则实施对企业财务状况和经营成果的影响,并且剖析了新准则存在的不足。
There＇s been a great improvement in Chinese Accounting Standards 15 ——Construction Contracts （CAS15）, such as separation of contract, recognition of contract revenue and expenses and disclosure. However, currently there still exist a difference between CAS15 and international Accounting Standards 11 （ IAS11 ）. Implement of CAS15 has influence upon enterprises＇ financial status and operating results. It reveals shortcomings in CAS15.
出处
《建筑经济》
北大核心
2006年第11期33-35,共3页
Construction Economy
关键词
合同分立
合同收入
合同成本
信息披露
separate construction contract
contract revenue
contract costs
disclosure
