Assignment写作范文-新收入准则

1、 Assignment写作范文-新收入准则这篇Assignment写作范文主要讨论了新收入准则。根据新会计准则规定，境内外同时上市的企业以及在境外上市并采用国际财务报告准则或企业会计准则编制财务报告的企业，施行新收入准则：其他境内上市企业施行新收入准则，同时允许及鼓励企业提前执行。新收入准则并定了统一的收入确认计量的五步法模型，即识别与客户订立的合同、识别合同中的单项履约义务、确定交易价格、将交易价格分摊至各单项履约义务、履行每一单项履约义务时确认收入。According to the new accounting standards, and at the same time, listed companies and listed on the outside and adopted international financial reporting standards accounting standards to prepare its financial report or enterprises, effective as of January 1, 2018 the ne

2、w income principles: other listed companies in China shall enter into force as of January 1, 2020 new income standards, at the same time allow and encourage enterprises to execute ahead of time. The new revenue standards also set up a unified five-step model of revenue recognition measurement, which is to identify the contract concluded with the customer, identify the individual performance obligations in the contract, determine the transaction price, allocate the transaction price to each indiv

3、idual performance obligations, and recognize the income when performing each individual performance obligations.The author here mainly analyzes the impact of determining transaction price and contract cost. New income criterion for judging the contract costs, compared to the old rules are more likely to use this should cost incremental costs included in the assets, so as to increase profits, at the same time, the new income criterion to determine the composition of the trading price if major fin

4、ancing, for enterprise, compared with the old standard, were also more likely to cost in current interest expenses of capitalization, which in turn increase income.New town holding increased parent net profit by 662 million due to the implementation of the new income standards, and increased the accounting net profit of new town holding by 10% in 2018: the adjustment resulted in the increase of operating income of the enterprise by 3.42 billion yuan in 2018, and the increase of 2018 annual incom

5、e of new town holding by 8.4%.According to the new income standards, the enterprise of real estate sales revenue recognition accounting policy is: for under the terms of the sales contract and local legal and regulatory requirements, meet compliance obligations within a certain period of time conditions of real estate sales, the enterprise according to the performance schedule in this time affirm income, other real estate sales in the housing completion and acceptance, delivery conditions of the

6、 sales contract, relevant goods or services in the client control point, the implementation of the sales income is confirmed. In 2018, all the real estate sales revenue of the enterprise shall be confirmed upon the completion and acceptance of the real estate, and shall meet the delivery conditions stipulated in the sales contract. The sales revenue shall be confirmed at the point when the customer gains control over the relevant goods or services, and there shall be no revenue confirmed accordi

7、ng to the performance progress of the sales contract. Real estate sales revenue recognition point and recognition basis compared to the previous year without major adjustment.According to the above standards, the enterprise will be the commodity housing pre-sale contract to sign the commission and stamp duty and other incremental costs of capitalizing into the contract to obtain costs, into other current assets: in the relevant commodity housing sales revenue confirmed, by other current assets t

8、o the current profit and loss. Enterprises adopt the same accounting policies for joint ventures and associated enterprises, and record their influence amount into long-term equity investment and investment income. In 2018, as shown in the above table, the net increase of contract acquisition cost within the scope of the consolidated statement of 2018 is 741 million yuan. After deducting the deferred tax and the influence of minority shareholders, the impact on the net profit attributable to par

9、ent company in 2018 is 490 million yuan. In addition, capitalized incremental costs such as commission and stamp duty of cooperative and associated enterprises in 2018 increased the net profit attributable to parent to 172 million yuan, and the above two items increased the net profit attributable to parent to 662 million yuan in 2018. To sum up, the contract acquisition cost related adjustment in the new revenue criteria increased the net profit attributable to parent company by 662 million yuan.The company considers the significant financing component of the contract in determining the transaction price. According to the new revenue guidelines, the company confirmed the contract liability balance of 1.245 billion yuan at the beginning of 2018 and 5.360 billion yuan in 2018. With the confirmation of sales revenue, the corresponding 3.42 billion yuan of contract liabilities will be transferred to the main business income. As of December 31, 2018,

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