新收入准则下的房地产收入确认的应用分析

Application Analysis of Real Estate Revenue Recognition Under the New Revenue Standard

关于新收入准则对房地产业影响的讨论主要集中在收入确认上。房地产的物业销售是沿用之前的按交付时点确认还是在一段时期内确认,从2017年就开始了激烈的讨论。论文在对收入准则解读的基础上,总结了目前港股上市房企的按时段确认收入的应用并提示了在允许按时段确认收入的会计政策下,管理层应基于谨慎性原则,结合实际,做合理的收款分析及相应的制度安排,控制风险。

The discussion about the impact of the new revenue standard on the real estate industry mainly focuses on the recognition of revenue.Since 2017,there has been a heated discussion on whether the real estate sales should be confirmed by delivery time or within a period of time.Based on the interpretation of the revenue standard,this paper summarizes the application of the recognition of the revenue of the listed real estate enterprises in HK stock market and points out that under the accounting policy of allowing the recognition of the revenue according to time,the management should make a reasonable analysis of the collection and the corresponding institutional arrangements based on the principle of prudence,combined with the actual situation,to control the risk.