摘要
财政部近日颁发了新修订的《企业会计准则第14号——收入》,极大地影响了企业收入的确认与计量。本文首先对新收入准则的主要内容进行一定的总结分析,以此为基础研究新收入准则对于企业收入确认与计量的影响,并指出在新形势下企业财会人员应尽快熟悉收入确认与计量的规则、做好现有收入业务的梳理工作、强化新收入准则下收入业务流程的规范性监督、对财务信息系统做出相应的调整与更新、对收入信息披露的内容进行完善的应对策略。
The Ministry of Finance issued the revised Accounting Standards for Business Enterprises recently,which greatly affects the recognition and measurement of enterprises＇ revenue. In the thesis,the main contents of revenue standards are firstly concluded and analyzed and,based on which,the influence of new revenue standard on revenue recognition and measurement is studied. On that basis,the author points out that under new situation,accountants should adopt the rules of income confirmation and measurement as soon as possible,sort out the existing income business,strengthen the standardized supervision of income business process under the new income standard,make corresponding adjustments to financial information system,and make perfect solution to income information disclosure content.
作者
王晓雯
王全在
WANG Xiao - wen;WANG Quan - zai(Inner Mongolia University of Finance and Economics, Hohhot 010070 , China)
出处
《内蒙古财经大学学报》
2018年第2期71-75,共5页
Journal of Inner Mongolia University of Finance and Economics
关键词
新收入准则
收入确认
收入计量
newincome standards
income recognition
income measurement
