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《企业会计准则第15号——建造合同》(以下简称新准则)共6章28条,主要规范建造承包商收入、成本的确认、计量和相关信息的披露。与原准则相比,新准则的格式、文字表述更加规范、简短,主要内容和计量原则基本不变,保持了一贯性。与《国际会计准则第11号——建造合同》相比,总体来看基本趋同,但新准则相对较为简单。但是,实务界提出,新准则与行业会计制度在收入确认方面仍然存在明显分歧,完工百分比法存在较大局限性,许多争论已久的问题并未得到解决等等。本文旨在客观看待新准则与会计实务之间的差异,并从经济有用性的角度为缩小建造合同准则与会计实务之间差异以及今后该准则发展方向提几点建议。
Accounting Standard for Business Enterprises No. 15 - Construction Contract (hereinafter referred to as the “New Standard”) consists of 6 chapters and 28 articles, which mainly regulate the disclosure of revenue, costs, confirmation of cost, measurement and related information of construction contractors. Compared with the original guidelines, the format and text of the new guidelines are more normative and brief, the main contents and measurement principles are basically unchanged, and the consistency is maintained. Compared with IAS 11 Construction Contract, the overall trend is basically the same, but the new standard is relatively simple. However, the substantive circles have pointed out that there are still obvious differences in the revenue recognition between the new guidelines and the industrial accounting system. The completion percentage method has great limitations. Many problems that have been debated for a long time have not been solved. The purpose of this article is to look objectively at the differences between the new guidelines and accounting practices and to make some suggestions from the point of view of economic utility in order to narrow the differences between the construction contract guidelines and accounting practices and the future direction of the guidelines.