發(fā)布時(shí)間：2018-01-09 02:08

  本文關(guān)鍵詞：新準(zhǔn)則下房地產(chǎn)業(yè)完工百分比法應(yīng)用研究　出處：《上海國(guó)家會(huì)計(jì)學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 新收入準(zhǔn)則 房地產(chǎn)業(yè) 收入確認(rèn) 完工百分比法

【摘要】：2014年,IASB與FASB共同頒布了新收入準(zhǔn)則《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第15號(hào)——客戶合同收入》。IFRS15提出了全新的收入確認(rèn)框架:主體在履行了履約義務(wù)(即客戶取得對(duì)商品或服務(wù)的控制權(quán))時(shí)確認(rèn)收入。根據(jù)現(xiàn)行準(zhǔn)則,我國(guó)房地產(chǎn)企業(yè)收入確認(rèn)屬于《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入》核算范圍,適用完工確認(rèn)法(即在一個(gè)時(shí)點(diǎn))確認(rèn)收入。而2015年12月發(fā)布的CAS14征求意見稿與IFRS15一致,依據(jù)控制權(quán)是否在一段時(shí)間轉(zhuǎn)移,對(duì)完工百分比法的應(yīng)用,提出了三個(gè)判斷標(biāo)準(zhǔn)。本文針對(duì)新收入準(zhǔn)則下,完工百分比法對(duì)房地產(chǎn)行業(yè)的適用性這一問題展開。文章首先分別對(duì)收入準(zhǔn)則及房地產(chǎn)開發(fā)業(yè)的收入確認(rèn)的相關(guān)研究進(jìn)行了梳理;然后對(duì)現(xiàn)行準(zhǔn)則及IFRS15簡(jiǎn)單介紹并對(duì)比差異,著重對(duì)完工百分比法進(jìn)行對(duì)比分析;接著,以房地產(chǎn)公司的高端住宅定制項(xiàng)目為例,分析合同關(guān)鍵條款,確認(rèn)該業(yè)務(wù)在新舊準(zhǔn)則下將適用不同的收入確認(rèn)方法,隨后對(duì)案例分別采用完工確認(rèn)法、完工百分比法進(jìn)行會(huì)計(jì)處理,對(duì)比了不同方法對(duì)財(cái)務(wù)分析和會(huì)計(jì)信息質(zhì)量的影響;最后,對(duì)房地產(chǎn)業(yè)部分業(yè)務(wù)在新準(zhǔn)則下適用完工百分比法提出了難點(diǎn)及建議,得出結(jié)論:新準(zhǔn)則下,房地產(chǎn)企業(yè)的部分業(yè)務(wù)適用完工百分比法,將提高會(huì)計(jì)信息的決策有用性;但這對(duì)各方都提出了更高要求,建議從準(zhǔn)則制定機(jī)構(gòu)出臺(tái)操作指引、企業(yè)財(cái)務(wù)人員提高職業(yè)道德和專業(yè)素養(yǎng)、事務(wù)所及證監(jiān)會(huì)等機(jī)構(gòu)加強(qiáng)監(jiān)管等方面做出改進(jìn),確保新準(zhǔn)則的實(shí)施將進(jìn)一步提高會(huì)計(jì)信息質(zhì)量。
[Abstract]:2014. IASB, together with FASB, promulgated the new revenue standard IFRS 15-customer contract income. IFRS15 presents a new revenue recognition framework:. The subject has fulfilled its obligation to perform (. Revenue is recognized when the customer acquires control over the goods or services. The revenue recognition of real estate enterprises in our country belongs to the accounting scope of the Accounting Standards for Enterprises No. 14-income. Revenue is recognized by the completion confirmation Act (i.e. at a point in time). The CAS14 draft issued on December 2015 is consistent with IFRS15, depending on whether control is transferred over time. For the application of the percentage of completion method, three criteria are put forward. This paper aims at the new income criterion. The applicability of the percentage of completion method to the real estate industry is discussed in this paper. Firstly, the paper sorts out the relevant research on the income criterion and the income recognition of the real estate development industry; Then the current standards and IFRS15 are introduced and compared with each other, and the percentage of completion method is compared and analyzed. Then, taking the high-end residential customization project of the real estate company as an example, this paper analyzes the key terms of the contract, confirms that the business will apply different revenue recognition methods under the new and old guidelines, and then uses the completion confirmation method for the case. The percentage of completion is treated by accounting, and the influence of different methods on the quality of financial analysis and accounting information is compared. Finally, the paper puts forward some difficulties and suggestions on the application of the percentage of completion method under the new criterion, and draws a conclusion: under the new criterion, part of the business of real estate enterprises is applicable to the percentage of completion method. It will improve the decision-making usefulness of accounting information; But this put forward higher requirements to all parties, suggested from the standard-setting bodies issued operational guidelines, corporate financial personnel to improve professional ethics and professionalism, firms and the Securities Regulatory Commission and other institutions to strengthen supervision and other aspects to make improvements. Ensure the implementation of the new standards will further improve the quality of accounting information.
【學(xué)位授予單位】：上海國(guó)家會(huì)計(jì)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.233.42

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本文編號(hào)：1399555