摘要
2017年7月19日财政部发布了修订后的新收入准则,要求自2018年1月1日起执行。本文在对新准则的主要内容进行了深入地解读后,分析了新准则的制定理念、主要变化和对会计实务处理的影响,为不同行业收入确认和计量的具体操作提供了参考,方便会计实务工作者理解和应用。
The new revenue recognition standards were issued in 19 July 2017 and applies to an annual reporting period beginning on or after 1 January 2018. After analyzing the new standards, the research puts a deep interpretation on the core principles, the changes of the new standards and the influences on accounting practice, and provides accounting treatment of recognizing and measuring the Revenue of different industries, which makes it easier for accountants to understand and practice.
出处
《山东农业工程学院学报》
2017年第11期71-75,共5页
The Journal of Shandong Agriculture and Engineering University
关键词
收入确认
会计计量
履约义务
交易价格
会计处理
Revenue Recognition
AccountingMeasurement
Performance Obligation
Transaction Price
Accounting Treatment
