發(fā)布時間：2018-01-09 02:08

  本文關鍵詞：新準則下房地產(chǎn)業(yè)完工百分比法應用研究　出處：《上海國家會計學院》2017年碩士論文　論文類型：學位論文

  更多相關文章： 新收入準則 房地產(chǎn)業(yè) 收入確認 完工百分比法

【摘要】：2014年,IASB與FASB共同頒布了新收入準則《國際財務報告準則第15號——客戶合同收入》。IFRS15提出了全新的收入確認框架:主體在履行了履約義務(即客戶取得對商品或服務的控制權)時確認收入。根據(jù)現(xiàn)行準則,我國房地產(chǎn)企業(yè)收入確認屬于《企業(yè)會計準則第14號——收入》核算范圍,適用完工確認法(即在一個時點)確認收入。而2015年12月發(fā)布的CAS14征求意見稿與IFRS15一致,依據(jù)控制權是否在一段時間轉移,對完工百分比法的應用,提出了三個判斷標準。本文針對新收入準則下,完工百分比法對房地產(chǎn)行業(yè)的適用性這一問題展開。文章首先分別對收入準則及房地產(chǎn)開發(fā)業(yè)的收入確認的相關研究進行了梳理;然后對現(xiàn)行準則及IFRS15簡單介紹并對比差異,著重對完工百分比法進行對比分析;接著,以房地產(chǎn)公司的高端住宅定制項目為例,分析合同關鍵條款,確認該業(yè)務在新舊準則下將適用不同的收入確認方法,隨后對案例分別采用完工確認法、完工百分比法進行會計處理,對比了不同方法對財務分析和會計信息質(zhì)量的影響;最后,對房地產(chǎn)業(yè)部分業(yè)務在新準則下適用完工百分比法提出了難點及建議,得出結論:新準則下,房地產(chǎn)企業(yè)的部分業(yè)務適用完工百分比法,將提高會計信息的決策有用性;但這對各方都提出了更高要求,建議從準則制定機構出臺操作指引、企業(yè)財務人員提高職業(yè)道德和專業(yè)素養(yǎng)、事務所及證監(jiān)會等機構加強監(jiān)管等方面做出改進,確保新準則的實施將進一步提高會計信息質(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.
【學位授予單位】：上海國家會計學院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F299.233.42

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本文編號：1399555