新收入准则若干疑难问题解析

Analysis of Some Difficult Problems in the New Income Standards

收入准则一直是会计理论研究与实务操作的重点内容之一,收入是否能够准确确认,直接影响到企业会计信息的准确性。2017年颁布的新收入准则在考虑中国国情的基础上,在很大程度上借鉴了国际会计准则的理论、观点。本文主要研究分析了收入准则中六个重要问题,以期帮助企业财务人员对新收入准则进行深入的学习、掌握。

Income standards have always been one of the key contents of accounting theory research and practical operation.Whether income can be accurately confirmed directly affects the accuracy of corporate accounting information.The new income standards issued in 2017 takes into account Chinas national conditions and draws on the theories and viewpoints of international accounting standards to a large extent.In order to help corporate financial personnel to learn and master the new income standards in depth,this article mainly studies and analyzes six important issues in the income criterion.