The new income guidelines have little impact on the enterprise network _ _ China accounting perspective needed to accountants - CPA |? Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

Justified Policy is changing, People squandered for the eyes of the eye, The revised news of the guidelines again brush burst friends circle. Today spent a day, read more than a dozen times, the initial feeling there are two: First, since my country Embark on "international convergence" After its content, level and form are on a new level, the new people can not read to see; the second is So, the majority of financial staff first do not (gai) emergency (hang), calm, listen to Dr. He talk to you about learning experience. 1, only in the domestic and foreign listed companies and implementation The non-listed companies are required to implement the new income criteria in accordance with the provisions of Accounting [2017] No. 22, and there is no mandatory requirement for the execution of other enterprises and when to implement the new income guidelines. The current implementation of "business "The system of enterprises, should be in the prescribed time before the implementation of the new income guidelines, will no longer implement the original income guidelines, Guidelines and their guidelines. At present, the enterprises that implement the Accounting System for Business Enterprises (2001) and the Small Business Accounting Standards are still subject to the original accounting system. 2, Other non Exchange, in accordance with the "Accounting Standards for Business Enterprises No. 7 - non Assets exchange "provisions of the accounting treatment. In other words, the type of assets that are swapped out is in the form of inventory, and the exchange party must recognize the income in accordance with the provisions of the new income rule; the asset is other types Guidelines. 3, the new income system, the enterprise sales of goods, to provide labor services, transfer of assets and the right to use All the income obtained is included in the unified model. In other words, regardless of what is the industry's industry, what is the model of income, in addition to other accounting standards have special provisions, unified in accordance with the provisions of the new income rules to confirm, measurement and presentation. 4, confirmed links throughout the "contract" as a basis for recognition of income, embodies the importance of the spirit of the contract. First, the basic point of time to confirm the income: "The enterprise should fulfill its obligations in the contract, that is, the customer has obtained the relevant goods The right to confirm the income. " This is a big principle, with the original income guidelines Unlike the standard of remuneration transfer. Second, it distinguishes between the types of individual performance obligations contained in the contract, that is, "fulfillment of performance obligations in a given period" and "fulfillment of obligations at a given time". Thirdly, the type of performance obligation is different, and the time of confirmation of income is different. "The fulfillment of performance obligation in a certain period of time" is confirmed in accordance with the progress of execution. "At the same time, confirm. In the case of an industry sector, the proceeds from the sale of goods shall be "at some point in time", and the provision of labor income shall be "fulfilled in a certain period of time". In other words, business enterprises (I think also included Enterprises) with their customers to obtain control of the relevant goods as a point of time to confirm the income, construction enterprises and other services to provide services for the progress of their income to confirm the income. As for the method of determining the progress of the implementation of the new income criteria to the output method "or" investment method "instead of the original" "The specific calculation method has yet to be applied. Personal understanding, the new income guidelines change only the concept of revenue recognition, and did not change the original income criteria (including the construction of contract guidelines) accounting process and system. 5, measurement links to establish a "transaction price" as the core of the measurement basis, the definition of the transaction price to determine the method and the main influencing factors. 6, presentation links, requiring enterprises in the Listed contract assets and contracts , For the enterprise has an unconditional charge to the customer Alone as List. Personal understanding, contract assets and contract liabilities should not be required in the accounting alone Reflect, but in the presentation, whether the need for a separate report It is not clear now. 7, the contract Of the treatment. The concept of contract costs in the construction of contractual guidelines is introduced into the new income criterion system, which defines the concept of contract costs, clarifies the cost of contract costs or , , Impairment, transfer and other treatment principles. The new income criteria allow eligible "to take place for a contract." "Capitalization. 8, the eight specific transactions of the accounting principles, including attached The sale of the terms, the sale of the quality assurance clause, the total amount method or the application of the net law, the customer's additional purchase , Intellectual property licensing, , Pre-payment, no need to return the initial fee. This section is where the new income criteria change the most, but also the most highlights of the place, it not only affect the accounting treatment, there may affect the business , The relevant enterprises should be timely learning, understanding master. Finally, to say that the income guidelines belong to the national unified accounting system, its purpose and methods are different from the tax law. In addition to specific circumstances,