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为达到与国际财务报告准则的实质性趋同,2015年12月24日,财政部发布了《企业会计准则第14号——收入(修订)(征求意见稿)》(以下简称CAS 14修订意见稿),CAS 14修订意见稿确定了以合同为基础的收入确认原则。从CAS 14修订意见稿发布动机、CAS 14修订意见稿与现行CAS 14的主要区别角度对CAS 14修订意见稿进行了探讨,并结合案例重点对CAS 14修订意见稿与CAS 14规范下的不同会计处理方法进行了对比。最后,对财政部门和企业提出几点建议。
In order to achieve substantive convergence with IFRS, on December 24, 2015, the Ministry of Finance released Accounting Standard for Business Enterprises No. 14 - Revenue (Amendment) (Draft for Comment) (hereinafter referred to as CAS 14 Amendment) ), The CAS 14 Amendment has established the principle of contract-based revenue recognition. The CAS 14 Revised Draft was discussed in the light of the motivation for the release of the CAS 14 Revised Draft and the main differences between the CAS 14 Revised Draft and the current CAS 14 and the CAS 14 Revised Draft and CAS 14’s different accounting The processing method is compared. Finally, make some suggestions to the financial departments and enterprises.