I摘要财政部为对收入计量、确认以及信息披露做进一步的完善，按照《企业会计及准则—基本准则》，编撰《企业会计准则第14号—收入》，并于2017年7月5日正式颁布，对旧收入准则做了进一步的完善，同时也解决了一些原准则在实施中存在的具体问题。新收入准则统一了收入确认模型，更好地反映了企业财务状况和经营业绩。另外，新收入准则对收入确认和计量的变化对我国许多行业都带来了巨大的挑战，其中就包括房地产企业。房地产行业因其销售收入的特殊性，在分别运用新旧收入准则时对企业财务状况所产生的影响会有很大差别。因此，探究新收入准则在房地产行业中的运用便具有重要的理论和实践意义。本研究具有重要的理论和实践意义本文以WK集团作为案例，具体分析新收入准则的应用对WK集团的财务信息所产生的具体影响，包括其收入确认、合同取得成本、财务状况和经营管理等四个方面。通过探讨，本文作者得出以下结论：收入确认模型因新收入准则的颁布得以重构，有助于WK集团可以提前对一些房产收入实施确认操作，在一定程度上增加了其资产总额，并使其盈利能力得到提升。另外，本文作者有针对性地提出了新收入准则在WK集团运用的对策与建议：在熟练运用新收入准则进行账务处理的基础上，企业财务人员也需要参与到合同订立及经营决策之中，积极与业务相融合，在源头控制风险，从而保证企业健康长远发展。关键词：新收入准则；房地产企业；WK集团；财务信息IIAbstractInordertostandardizetherecognitionandmeasurementofrevenueandthedisclosureofrelatedinformation,theMinistryofFinanceformulatedthe《AccountingStandardsforBusinessEnterprisesNo.14-Income》inaccordancewiththe《AccountingStandardsforBusinessEnterprises-BasicStandards》.The《AccountingStandardsforBusinessEnterprisesNo.14-Income》wasofficiallypromulgatedonJuly5,2017,whichfurtherimprovedtheoldincomestandardsandsolvedsomespecificproblems.Thenewincomestandardunifiestheincomerecognitionmodelandbetterreflectsthefinancialstatusandoperatingperformanceoftheenterprise.Inaddition,thechangesintheincomerecognitionandmeasurementofthenewincomestandardshavebroughthugechallengestomanyindustriesinourcountry,includingrealestatecompanies.Duetotheparticularityofitssalesincome,therealestateindustrywillhaveverydifferentimpactsonthefinancialstatusofenterpriseswhenapplyingtheoldandnewincomestandards.Therefore,thisstudyhasimportanttheoreticalandpracticalsignificance.ThisarticleusesWKGroupasacasetoanalyzethespecificimpactoftheapplicationofthenewincomecriteriaonWKGroup’sfinancialinformation,includingitsrevenuerecognition,contractacquisitioncosts,financialstatusandoperationmanagement.Throughdiscussion,theauthorofthisarticledrawsthefollowingconclusion:asthenewincomestandardreorganizestheincomerecognitionmodel,someoftherealestateincomeoftheWKGroupisconfirmedinadvance,whichincreasesitstotalassetstoacertainextentandimprovesitsprofitability.Inaddition,theauthorspecificallyputsforwardthecountermeasuresandsuggestionsfortheapplicationofthenewrevenuestandardinWKGroup:basedontheproficientuseofthenewrevenuestandardforaccountingprocessing,corporatefinancialpersonnelalsoneedtoparticipateincontractformationandbusinessdecision-making.,Activelyintegratewiththebusiness,controlrisksatthesource,soastoensurethehealthyandlong-termdevelopmentoftheenterprise.KeyWords:NewIncomeCriteria,RealEstateIndustry,WKGroup,IncomeRecognitionIII目录1引言..................................................................12新收入准则介绍及国内外文献述评........................................22.1新收入准则介绍....................................................22.2国内外文献述评....................
