摘要
2017年7月5日,财政部正式发布了新收入准则。新准则以合同为基础,不再区分业务类型,凡是因合同产生的收入全部由新收入准则统一进行规范。统一的收入确认模型提高了会计信息的可比性与可靠性,也避免了会计人员不必要的职业判断。新准则从基于资产的经济资源观转向资产的权利观,从而收入的确认也从风险报酬转移法转为控制权转移法。在收入核算过程中,从识别合同到履约时确认收入,强调以合同为主线来进行判断;对于复杂的交易,新收入准则以合同为主线,给予了明确的指引,使得实务操作更加有据可循。
On July 5,2017,the Ministry of Finance officially issued the new revenue standard.The new standard is based on contracts and no longer distinguishes between business types.All revenues generated by contracts are regulated by the new revenue standard.The unified revenue recognition model improves the comparability and reliability of accounting information and avoids unnecessary professional judgment of accountants.The new criterion changes from the view of economic resources based on assets to the view of rights based on assets,so the recognition of income also changes from risk reward transfer to control right transfer.In the process of revenue accounting,from contract identification to revenue recognition during performance,the main line of judgment is the contract;for complex transactions,the new revenue standard takes the contract as the main line and gives clear guidance,which makes the practical operation more evidence-based.
作者
梁迎春
LIANG Ying-chun(nantong shipping college,Nantong 226000,China)
出处
《武汉船舶职业技术学院学报》
2020年第2期115-119,共5页
Journal of Wuhan Institute of Shipbuilding Technology
基金
2019年江苏省高校哲学社会科学研究项目“管理会计视角下会计专业中高职衔接研究”(基金号:2019SJA1522,负责人:梁迎春)。
关键词
新收入准则
五步法
客户
合同
履约义务
new revenue standard
five-step method
clients
contract
obligation
