摘要
随着电子商务的发展,天猫、京东等一系列网络交易平台逐渐兴起,与传统企业的线下销售相比,网络交易有其独特性和多样性。因而本文以IASB最新收入准则IFRS 15为背景,以天猫平台为例分析网络B2C交易的特点、不同销售方式的业务特征,并探讨其卖方企业应该如何进行收入的确认与计量,以期为我国相关部门制定政策规范提供借鉴和参考。
With the development of the E-commerce, Tmall, Jingdong and a series of online trading platform gradually raised.Compared with the traditional enterprises' offline sales, online trading has its uniqueness and diversity. Thus based on the latest international income standards--Revenue from Contracts with Customers(IFRS 15)issued by the International Accounting Standards Board(IASB),this paper takes the Tmall platform as an example to analyze the characteristics of online B2C transactions and the business features of different sales methods so that it could explore how to recognize and measure the revenue of online transactions.I hope this paper can provide reference and suggestion for the relevant policy makers and departments in our country.
出处
《财会通讯（上）》
北大核心
2016年第5期61-64,共4页
Communication of Finance and Accounting
