hkas181收入准则-香港会计准则资料.pdf

Revenue Hong Kong Accounting Standard 18 HKAS 18 Issued November 2004Revised March 2010 © Copyright 2 COPYRIGHT © Copyright 2011 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial Reporting Standard contains IFRS Foundation copyright material. Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning reproduction and rights for commercial purposes within Hong Kong should be addressed to the Director, Finance and Operation, Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. All rights in this material outside of Hong Kong are reserved by IFRS Foundation. Reproduction of Hong Kong Financial Reporting Standards outside of Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside Hong Kong should be addressed to the IFRS Foundation at www.ifrs.org. Further details of the copyright notice form IFRS Foundation is available at http://app1.hkicpa.org.hk/ebook/copyright-notice.pdf HKAS 18 (August 2008March 2010) © Copyright 3 CONTENTS paragraphs HONG KONG ACCOUNTING STANDARD 18 REVENUE OBJECTIVE SCOPE 1-6 DEFINITIONS 7-8 MEASUREMENT OF REVENUE 9-12 IDENTIFICATION OF THE TRANSACTION 13 SALE OF GOODS 14-19 RENDERING OF SERVICES 20-28 INTEREST, ROYALTIES AND DIVIDENDS 29-34 DISCLOSURE 35-36 EFFECTIVE DATE 37-38 APPENDICES: A Comparison with International Accounting Standards B Amendments resulting from other HKFRSs Hong Kong Accounting Standard 18 Revenue (HKAS 18) is set out in paragraphs 1-3738. All the paragraphs have equal authority. HKAS 18 shall be read in the context of its objective, the Preface to Hong Kong Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. HKAS 18 (November 2004) © Copyright 4 Hong Kong Accounting Standard 18 Revenue Objective Income is defined in the Framework for the Preparation and Presentation of Financial Statements as increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. Income encompasses both revenue and gains. Revenue is income that arises in the course of ordinary activities of an entity and is referred to by a variety of different names including sales, fees, interest, dividends and royalties. The objective of this Standard is to prescribe the accounting treatment of revenue arising from certain types of transactions and events. The primary issue in accounting for revenue is determining when to recognise revenue. Revenue is recognised when it is probable that future economic benefits will flow to the entity and these benefits can be measured reliably. This Standard identifies the circumstances in which these criteria will be met and, therefore, revenue will be recognised. It also provides practical guidance on the application of these criteria. Scope 1 This Standard shall be applied in accounting for revenue arising from the following transactions and events: (a) the sale of goods; (b) the rendering of services; and (c) the use by others of entity assets yielding interest, royalties and dividends. 2 This Standard supersedes SSAP 18 Revenue (revised in May 2001). 3 Goods includes goods produced by the entity for the purpose of sale and goods purchased for resale, such as merchandise purchased by a retailer or land and other property held for resale. 4 The rendering of services typically involves the performance by the entity of a contractually agreed task over an agreed period of time. The services may be rendered within a single period or over more than one period. Some contracts for the rendering of services are directly related to construction contracts, for example, those for the services of project managers and architects. Revenue arising from these contracts is not dealt with in this Standard but is dealt with in accordance with the requirements for construction contracts as specified in HKAS 11 Construction Contracts. 5 The use by others of entity assets gives rise to revenue in the form of: (a) interest - charges for the use of cash or cash equivalents or amounts due to the entity; (b) royalties - charges for the use of long-term assets of the entity, for example, patents, trademarks, copyrights and computer software; and (c) dividends - distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. 6 Thi。