摘要
电子商务的成交额和利润额已经在国民经济中发挥了举足轻重的作用，但是目前国家并没有统一的会计准则对电商企业的收入确认进行规范，无法满足实际操作中的需要。本文通过对电子商务的现状进行研究，分析了电商的兴起对会计的影响，结合国际会计准则理事会（IASB）发布的新准则IFRSl5对电商行业收入确认问题进行研究。
The turnover and profit volume of e-commerce have played a decisive role in the national economy, but at present, there is no uniform accounting standard in the country to regulate the income recognition of e-commerce enterprises, which can not meet the needs of practical operation. This paper studies the current situation of e-commerce, analyzes the impact of the rise of electricity providers on accounting, and combines the new guidelines IFRS15 issued by International Accounting Standards Council （IASB） to study the issue of income recognition in the electricity industry.
