摘要
国际会计准则委员会和美国会计准则委员会正商讨于2011年底将关键准则定稿。去年,两委员会决定优先处理4个项目,以实现于2011年中期会计准则国际趋同的目标。国际会计准则委员会计划就租赁、收入确认、保险合同和衍生金融工具制定新的会计准则。本文将针对国际会计准则和美国会计准则对收入确认的不同规定进行深入探讨,以阐明国际会计准则就收入确认的准则更改对欧洲企业的影响。
The IASB and the FASB have worked intensively with their aim of finalizing key standards by June 2011.The IASB and FASB decided last year to prioritize four projects in the aim of issuing converged standards by the middle of 2011,when the composition of the IASB will change significantly.The IASB aims to issue new standards on leasing,revenue recognition and insurance contracts as well as to complete the re-shaping of its financial instruments standard.this paper will investigate,in particular,the difference of revenue recognition between IFRS and US GAAP to elaborate the impact of mandatory IFRS adoption on revenue recognition of European coroporations,as The revenue recognition team is now working on an approach which differentiates the supply of service from that of goods,and has criteria based on transfer to the client.
出处
《中国外资》
2011年第16期99-99,共1页
Foreign Investment in China
