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对报表使用者来说,收入是最为重要的财务指标之一。但随着经济全球化的不断深入,收入确认准则中存在的问题也不断涌现,这严重影响会计信息质量,从而影响了对企业财务状况和经营成果的评价。为消除这种缺陷,制定一套统一的的国际收入准则已势在必行。据此,2002年,IASB和FASB联合开展了制定全球统一的会计准则的项目。
For report users, revenue is one of the most important financial indicators. However, with the continuous deepening of economic globalization, problems in the revenue recognition criteria are emerging. This has seriously affected the quality of accounting information, thus affecting the evaluation of the financial status and operating results of enterprises. In order to eliminate such defects, it is imperative to formulate a unified set of international revenue standards. Accordingly, in 2002, the IASB and the FASB jointly conducted a project to develop a globally harmonized accounting standard.