《建造合同》准则的国际趋同与比较

Difference and International Convergence of CAS15——Construction Contracts

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.