INTRODUCTION前言经济全球化使各国会计准则向国际会计准则趋同的趋势日益明显,我国会计准则体系也不例外。目前，我国会计准则仍然与国际会计准则存在一定的差异，因此希望大家能通过本课程的学习，掌握国际会计准则的主要内容，从而熟悉国际会计准则与我国会计准则的差异。国际会计准则IAS18号——收入TheInternationalAccountingStandardsBoard（IASB）hasissuedtwoInternationalFinancialReportingStandards（IFRSs）thatprovideguidanceinthisarea国际会计准则委员会发布了两个关于收入的国际会计准则：·IAS18–Revenue.收入·IAS11–ConstructionContracts.建造合同IAS18istheIFRSthatdealswithrevenueforthemajorityofentities,whilstIAS11verymuchappliestheprinciplesofIAS18toentitiesintheconstructionsector.IAS18适用于大多数企业，而IAS11是将IAS18的原则应用于建筑业。Bothstandardsareprinciplesbasedandshortondetail（thisisparticularlytrueofIAS18）.ThereforethishasledtocallsbysomeusersforamorerigorousapproachthatremovessomeoftheuncertaintythatiscausedbytheexistingIFRSs.Asaresult,theIASBiscurrentlyexaminingtheexistingstandardswithaviewtoreplacingthemwithamorecomprehensivestandardinthefuture.两个准则都是原则导向型的，并且缺少细节，在IAS18中体现得尤为明显。因此这导致一些使用者要求采用一个更严谨的处理方法从而消除现有准则中存在的一些不确定性。因此，IASB目前正在审查现有准则以期未来采用更全面的准则取代它们。Inthissessionwewill:·Explainexactlythemeaningof‘revenue’inIAS18.准确解释IAS18中收入的含义·Outlinetheprinciplesthatunderpintherecognitionandmeasurementofrevenue.概括介绍收入确认和计量的原则·IntroducesomeoftheimplementationexamplesthatareprovidedasanaccompanimenttoIAS18.介绍一些实际例子作为IAS18的补充。·Outlinethechangesthatarelikelytothemethodofaccountingforrevenueinthefuture.概括介绍未来收入的会计处理方法可能发生的变化。MEANINGOF‘REVENUE’Revenueisthegrossinflowofeconomicbenefitsduringtheperiodarisinginthecourseoftheordinaryactivitiesofanentitywhenthoseinflowsresultinincreasesinequity,otherthanincreasesrelatingtocontributionsfromequityparticipants.收入，是指企业当期日常经营活动中产生的，导致权益的增加，但与权益参与者投入无关的经济利益总流入。Thefollowingimplicationsflowfromthisdefinition:（a）Revenueshouldbestatedbeforedeductionofcostsofsale.收入是以扣除销货成本的金额列示。Forexampleifgoodsaresoldfor$100thatcosttheseller$80tomanufacture,therevenueis$100,not$20.（b）Revenueisrecognisedontheprovisionofgoodsandservicesthatrelatetotheordinaryactivitiesoftheentity.收入是企业的日常活动产生的。Ifanentitydisposesofproperty,plantandequipmentattheendofitsusefuleconomiclife,theproceedsofdisposalarenotrevenuefortheentity.（c）Salestaxes（e.g.VAT）thatarecollectedfromthecustomerandremittedtotherelevantauthoritiesarenot‘revenue’.销售税（如增值税中的销项税）不属于收入。Forexampleifgoodsaresoldfor$110,inclusiveofrecoverablesalestaxesof10%,therevenueis$100,not$110.（d）Ifthesellerisactingasagent,ratherthanastheprincipal,inatransaction,therevenuethesellershouldrecogniseistheamountofcommissionreceivableratherthanthegrossamountcollectedfromthecustomer.Forexample,ifatravelagentsellsaholidaytoacustomerfor$1,000plusacommissionof$100,sothatthecustomerpays$1,100andthetravelagentremits$1,000totheentityactuallyprovidingtheholiday,thenthetravelagentrecognisesrevenueof$100.PRINCIPLESUNDERPINNINGRECOGNITIONOFREVENUE收入确认的原则IAS18outlinestherecognitionprinciplesinthreeparts:1.Saleofgoods销售商品Revenueisrecognisedwhenallthefollowingcondition...
