新准则下房地产业完工百分比法应用研究

发布时间：2018-01-09 02:08

本文关键词：新准则下房地产业完工百分比法应用研究　出处：《上海国家会计学院》2017年硕士论文　论文类型：学位论文

【摘要】：2014年,IASB与FASB共同颁布了新收入准则《国际财务报告准则第15号——客户合同收入》。IFRS15提出了全新的收入确认框架:主体在履行了履约义务(即客户取得对商品或服务的控制权)时确认收入。根据现行准则,我国房地产企业收入确认属于《企业会计准则第14号——收入》核算范围,适用完工确认法(即在一个时点)确认收入。而2015年12月发布的CAS14征求意见稿与IFRS15一致,依据控制权是否在一段时间转移,对完工百分比法的应用,提出了三个判断标准。本文针对新收入准则下,完工百分比法对房地产行业的适用性这一问题展开。文章首先分别对收入准则及房地产开发业的收入确认的相关研究进行了梳理;然后对现行准则及IFRS15简单介绍并对比差异,着重对完工百分比法进行对比分析;接着,以房地产公司的高端住宅定制项目为例,分析合同关键条款,确认该业务在新旧准则下将适用不同的收入确认方法,随后对案例分别采用完工确认法、完工百分比法进行会计处理,对比了不同方法对财务分析和会计信息质量的影响;最后,对房地产业部分业务在新准则下适用完工百分比法提出了难点及建议,得出结论:新准则下,房地产企业的部分业务适用完工百分比法,将提高会计信息的决策有用性;但这对各方都提出了更高要求,建议从准则制定机构出台操作指引、企业财务人员提高职业道德和专业素养、事务所及证监会等机构加强监管等方面做出改进,确保新准则的实施将进一步提高会计信息质量。
[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.
【学位授予单位】：上海国家会计学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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