新收入准则在房地产企业中的运用

The Application of New Income Standards in Real Estate Enterprises

随着房地产行业供给侧结构性改革的深入推进,房地产企业会计管理工作日益复杂,原有收入准则不能适应新时代发展要求。2018年实施的新收入准则要求房地产企业主动调整工作模式,按照新收入准则要求做好收入确认和成本核算工作。论文结合多年工作实践,通过对新收入准则主要变化的分析,详细阐述新收入准则在房地产企业的运用。

With the deepening of the supply-side structural reform of the real estate industry,the accounting management of real estate enterprises has become increasingly complex,and the original income standards can not meet the development requirements of the new era.The new income standards implemented in 2018 require real estate enterprises to take the initiative to adjust their working mode and do a good job in income recognition and cost accounting according to the requirements of the new income standards.Based on many years'working practice,this paper analyzes the main changes of the new income standards,and expounds in detail the application of the new income standards in real estate enterprises.