中美会计准则
——收入的确认与计量2014年10月28日
提纲
spiral►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
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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
►生效的准则：
博物馆英文IFRS15 / ASC606Revenue from Contracts with Customers ►适用范围：
IFRS 15替代以下准则:
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(a) IAS 11 Construction Contracts;
(b) IAS 18 Revenue;
hot是什么意思怎么读(c) IFRIC 13 Customer Loyalty Programmes;
(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:
难忘的教训作文• 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
black lives matter• Nonmonetary exchanges between entities in the same line of北京千峰
time after timebusiness to facilitate sales to customers other than the parties to the exchange1
英语口语软件
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