中美会计准则
——收入的确认与计量2014年10月28日200米怎么跑
提纲
►关于国际报告准则和美国准则收入准则的修订►销售商品的收入确认
►服务收入的确认
大声喊叫的英文
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关于国际报告准则和美国准则收入准则的修订第3页
►修订背景天马山风景区
►生效的准则：
IFRS15 / ASC606Revenue from Contracts with Customers ►适用范围：
我国的根本政治制度是什么
IFRS 15替代以下准则:
污秽
(a) IAS 11 Construction Contracts;
(b) IAS 18 Revenue;
(c) IFRIC 13 Customer Loyalty Programmes;中班教学计划
中国历史资料
(d) IFRIC 15 Agreements for the Construction of Real Estate;
(e) IFRIC 18 Transfers of Asts from Customers; and
(f) SIC-31 Revenue—Barter Transactions Involving Advertising Services.
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►适用范围：
Includes all contracts with customers to provide goods or rvices in the ordinary cour of business, except for the following contracts that are specifically excluded from the scope:
• Lea contracts within the scope of ASC 8406
• Insurance contracts within the scope of ASC 9447
• Financial instruments and other contractual rights or obligations (e.g., receivables, debt and equity curities, derivatives)8
• Guarantees (other than product or rvice warranties) within the
scope of ASC 4609
• Nonmonetary exchanges between entities in the same line of
business to facilitate sales to customers other than the parties to the exchange1
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人才的近义词
