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ID:9386934
大小:43.50 KB
页数:17页
时间:2018-04-29
《国际会计准则第18号--收入(international accounting standards no. eighteenth - income)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、国际会计准则第18号--收入(InternationalAccountingStandardsNo.eighteenth-income)InternationalAccountingStandardsNo.eighteenth-income1993-12-1InternationalAccountingStandardsBoard(revisedDecember1993)objectiveInthepreparationandpresentationoffinancialstatementsinstructure,incomeisdefinedasincreases
2、ineconomicbenefitsduringtheaccountingperiodintheformofassetscausedbyinflowsorincrease,reducethedebtequityincreases,butdoesnotincludethecontributioncausedbytheinterestsofinvestorsincreased.Incomeincludesgainsandgains.Incomereferstotheincomegeneratedbyanenterpriseinitsnormaloperation,and
3、mayhavevariousnames,includingsalesrevenue,servicecharges,interest,dividendsandusefees.Thisstandardseekstoclarifytheaccountingtreatmentofrevenuesderivedfromcertaintypesoftransactionsandmatters.Themainproblemwithaccountingforincomeisthetimeittakestoconfirmincome.Revenuesshouldberecognise
4、dwhenfutureeconomicinterestsarelikelytoflowintothebusinessandcanbemeasuredreliably.Thisstandardwilldeterminewhentheabovecriteriawillbeusedtoconfirmrevenue.Inaddition,theguidelineswillprovidepracticalguidelinesfortheuseofthesestandards.Range1.thecodeappliestotheaccountingofincomederived
5、fromthefollowingtransactionsandmatters:(1)sellinggoods;(2)providingservices;and(3)interest,royaltiesanddividendsarisingfromtheuseoftheassetsofanenterprise.2.,thecodeisinsteadofconfirmationofIASeighteenth,whichwasissuedin19823.commoditiesincludegoodsproducedandpurchasedforsalebyenterpri
6、ses,suchasgoodspurchasedbyretailers,orlandheldforsaleandotherproperties.4.,thetypicalmodeofprovidinglaborserviceisthattheenterprisecompletesthelaborservicestipulatedinthecontractwithinthetimelimit.Theservicemaybelimitedtooneaccountingperiodandmayalsospanmultipleaccountingperiods.Somese
7、rvicecontractsaredirectlyrelatedtoconstructioncontracts,suchastheservicesprovidedbyprojectmanagersandarchitects.Therevenuesarisingfromthesecontractsshallnotbecoveredbythisstandard,butshallbedealtwithinaccordancewiththerequirementsoftheconstructioncontractassetforthinIASeleventh.5.inc
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