企业会计准则第14号对建业地产的影响探析

Analysis on the Influence of Enterprise Accounting Standard No.14 on Central China Real Estate

2017年7月,财政部公布了修订的《企业会计准则第14号——收入》,改革了现有的收入确认模型。文章以建业地产为样本,详细阐述了《企业会计准则第14号——收入》对建业地产的影响,并分析了《企业会计准则第14号——收入》在房地产实施过程中可能遇到的问题,在此基础上提出了应对措施,以供参考。

In July 2017,the Ministry of Finance released the revised Enterprise Accounting Standards No.14-Income,which reformed the existing revenue recognition model.Taking Central China Real Estate as the example,this paper expounds in detail the influence of Enterprise Accounting Standards No.14-Income on Central China Real Estate,and analyzes the problems that may be encountered in the implementation of Enterprise Accounting Standards No.14-Income in the process of real estate,and on this basis puts forward the countermeasures for reference.