國際會計準則18號收入

1、introduction經(jīng)濟全球化使各國會計準則向國際會計準則趨同的趨勢日益明顯，我國會計準則體系也不例外。目前，我國會計準則仍然與國際會計準則存在一定的差異，因此希望大家能通過本課程的學習，掌握國際會計準則的主要內(nèi)容，從而熟悉國際會計準則與我國會計準則的差異。國際會計準則IAS18號一一收入TheInternationalAccountingStandardsBoard(IASB)hasissuedtwoInternationalFinancialReportingStandards(IFRSs)thatprovideguidanceinthisarea國際會計準則委員會發(fā)布了兩個關(guān)于收入的

2、國際會計準則： IAS18-Revenue.收入 IAS11-ConstructionContracts.建造合同IAS18istheIFRSthatdealswithrevenueforthemajorityofentities,whilstIAS11verymuchappliestheprinciplesofIAS18toentitiesintheconstructionsector.IAS18適用于大多數(shù)企業(yè)，而IAS11是將IAS18的原則應用于建筑業(yè)。Bothstandardsareprinciplesbasedandshortondetail(thisisparticularlyt

3、rueofIAS18).ThereforethishasledtocallsbysomeusersforamorerigorousapproachthatremovessomeoftheuncertaintythatiscausedbytheexistingIFRSs.Asaresult,theIASBiscurrentlyexaminingtheexistingstandardswithaviewtoreplacingthemwithamorecomprehensivestandardinthefuture.兩個準則都是原則導向型的，并且缺少細節(jié)，在IAS18中體現(xiàn)得尤為明顯。因此這導致一些

4、使用者要求采用一個更嚴謹?shù)奶幚矸椒◤亩F(xiàn)有準則中存在的一些不確定性。因此，IASB目前正在審查現(xiàn)有準則以期未來采用更全面的準則取代它們。Inthissessionwewill: Explainexactlythemeaningof'revenue'inIAS18.準確解釋IAS18中收入的含義 Outlinetheprinciplesthatunderpintherecognitionandmeasurementofrevenue.概括介紹收入確認和計量的原則 Introducesomeoftheimplementationexamplesthatareprovidedas

5、anaccompanimenttoIAS18.介紹一些實際例子作為IAS18的補充。 Outlinethechangesthatarelikelytothemethodofaccountingforrevenueinthefuture.概括介紹未來收入的會計處理方法可能發(fā)生的變化。MEANINGOF'REVENUERevenueisthegrossinflowofeconomicbenefitsduringtheperiodarisinginthecourseoftheordinaryactivitiesofanentitywhenthoseinflowsresultinincreas

6、esinequity,otherthanincreasesrelatingtocontributionsfromequityparticipants.收入，是指企業(yè)當期日常經(jīng)營活動中產(chǎn)生的，導致權(quán)益的增加，但與權(quán)益參與者投入無關(guān)的經(jīng)濟利益總流入。Thefollowingimplicationsflowfromthisdefinition:(a) Revenueshouldbestatedbeforedeductionofcostsofsale.收入是以扣除銷貨成本的金額列示。Forexampleifgoodsaresoldfor$100thatcosttheseller$80tomanufac

7、ture,therevenueis$100,not$20.ofgoodsandsoftheentity.(b) Revenueisrecognisedontheprovisionervicesthatrelatetotheordinaryactivities收入是企業(yè)的日?；顒赢a(chǎn)生的。Ifanentitydisposesofproperty,plantandequipmentattheendofitsusefuleconomiclife,theproceedsofdisposalarenotrevenuefortheentity.(c) Salestaxes(e.g.VATthatarecol

8、lectedfromthecustomerandremittedtotherelevantauthoritiesarenot'revenue'.銷售稅(如增值稅中的銷項稅)不屬于收入。Forexampleifgoodsaresoldfor$110,inclusiveofrecoverablesalestaxesof10%,therevenueis$100,not$110.(d) Ifthesellerisactingasagent,ratherthanastheprincipal,inatransaction,therevenuethesellershouldrecognise

9、istheamountofcommissionreceivableratherthanthegrossamountcollectedfromthecustomer.Forexample,ifatravelagentsellsaholidaytoacustomerfor$1,000plusacommissionof$100,sothatthecustomerpays$1,100andthetravelagentremits$1,000totheentityactuallyprovidingtheholiday,thenthetravelagentrecognisesrevenueof$100.P

10、RINCIPLESUNDERPINNINGRECOGNITIONOFREVENUE收入確認的原則IAS18outlinestherecognitionprinciplesinthreeparts:1. Saleofgoods銷售商品Revenueisrecognisedwhenallthefollowingconditionshavebeensatisfied在滿足下列條件時確認收入：(a)Thesellerhastransferredthesignificantrisksandrewardsofownershipofthegoodstothebuyer.賣方已將商品所有權(quán)上的重大風險和報酬轉(zhuǎn)

11、移給購貨方(b)Thesellerdoesnotretaincontroloverthegoodsormanagerialinvolvementwiththemtothedegreeusuallyassociatedwithownership.賣方既沒有保留通常與商品所有權(quán)相關(guān)的繼續(xù)管理權(quán)，也沒有對已售出的冏品進行有效控制(c) Theamountofrevenuecanbemeasuredreliably.收入的金額能夠可靠計量(d) Itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtothesel

12、ler.與交易相關(guān)的經(jīng)濟利益很可能流入賣方(e) Thecostsincurredortobeincurredbythesellerinrespectofthetransactioncanbemeasuredreliably.與交易相關(guān)的已發(fā)生或?qū)l(fā)生的成本能夠可靠計量風險和報酬轉(zhuǎn)移是上述五個條件中的關(guān)鍵條件，以下情況表明，企業(yè)保留了商品相關(guān)的風險和報酬：(1)當特定銷售收入的取得決定于購買方銷售其商品的衍生收入時；(比如委托代銷商品)(2)當發(fā)出商品尚待安裝，且安裝工作是尚未完成合同的重要組成部分時；(比如銷售電梯)(3)當銷售合同中規(guī)定了購買方有權(quán)撤銷購貨的原因，而企業(yè)又不能確定退貨可能性

13、時。(退貨期滿時確認收入)轉(zhuǎn)移及其法律后果，也可能是確定收入確認時點的相關(guān)因素。如果銷售方負擔了運輸成本并對運輸過程擔保（CIF-cost,insuranceandfreight,到岸價），此時，在商品轉(zhuǎn)移給客戶之前，風險和報酬尚未轉(zhuǎn)移。如果是采用離岸價（FOB-FreeonBoard）,則當商品交由客戶運載時，商品相關(guān)的風險和報酬并轉(zhuǎn)移給客戶了。IAS18假定：”在大多數(shù)情況下，重大風險和報酬的轉(zhuǎn)移，通常是與法律權(quán)利的轉(zhuǎn)移或購買方的占有權(quán)的轉(zhuǎn)移是一致的。"但IASB同時也承認，也可能存在例外情況。因此，當風險和報酬的轉(zhuǎn)移與法律權(quán)利或占有權(quán)的轉(zhuǎn)移時點不一致時，法律權(quán)利的轉(zhuǎn)移并不是一項

14、收入的確認條件。（實質(zhì)重于形式）2. Provisionofservices提供勞務(wù)IAS18statesthat'wheretheoutcomeofatransactioninvolvingtherenderingofservicescanbeestimatedreliably,associatedrevenueshouldberecognisedbyreferencetothestageofcompletionofthetransactionattheendofthereportingperiod'.IAS18規(guī)定，當與提供勞務(wù)相關(guān)的結(jié)果能夠可靠估計時，可以按報告期末交易的

15、完工程度確認收入(即完工百分比法)。Inotherwords,therevenueisrecognisedgradually,ratherthanallatone(criticalpoint,asisthecaseforrevenuefromthesaleofgoods.換言之，收入是逐步確認的，而不是像銷售商品收入那樣在某一個關(guān)鍵點確認所有收入。IAS18furtherstatesthattheoutcomeofatransactioncanbeestimatedreliablywhenallthefollowingconditionsaresatisfied:IAS18進一步規(guī)定，當滿足下

16、列所有條件時，交易的結(jié)果能夠可靠估計：(a) Theamountofrevenuecanbemeasuredreliably.收入的金額能夠可靠計量(b)Itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtotheseller.與交易相關(guān)的經(jīng)濟利益很可能流入賣方(c)Thestageofcompletionofthetransactionattheendofthereportingperiodcanbemeasuredreliably.報告期末交易的完工程度能夠可靠計量(d)Thecostsincurr

17、edtodateforthetransactionandthecoststocompletethetransactioncanbemeasuredreliably.已發(fā)生的交易成本及完成交易的總成本能夠可靠計量Ifitisnotpossibletoreliablymeasuretheoutcomeofatransactioninvolvingtheprovisionofservices,thenrevenueshouldberecognisedonlytotheextentofcostsincurredbytheseller,assumingthesecostsarerecoverablefr

18、omthebuyer.當交易結(jié)果無法可靠估計時，已經(jīng)發(fā)生的勞務(wù)成本預計能夠得到補償?shù)?，應按已?jīng)發(fā)生的能夠得到補償?shù)膭趧?wù)成本金額確認提供勞務(wù)收入。Whentheoutcomeofatransactioncannotbeestimatedreliablyanditisnotprobablethatthecostsincurredwillberecovered,revenueisnotrecognisedandthecostsincurredarerecognisedasanexpense.當交易結(jié)果無法可靠估計時，已經(jīng)發(fā)生的勞務(wù)成本不能得到補償，不確認收入，應將已經(jīng)發(fā)生的勞務(wù)成本計入當期損益。3.

19、 Interest,royaltiesanddividendsIAS18statesthatentitiesshouldrecogniserevenuefromtheuseoftheirassetsyieldinginterest,royaltiesanddividendswhen:IAS18規(guī)定企業(yè)在滿足下列條件時確認收入：(a) Itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtotheentity.與交易有關(guān)的經(jīng)濟利益很可能流入企業(yè)。(b) Theamountoftherevenuecanbem

20、easuredreliably.收入的金額可以可靠計量。注：同概念框架中的收入確認條件Thebasisfortherecognitionofrevenuefromtheusebyothersofthe(seller's'assetsdependsonthetypeoftransaction:來自于其他方使用賣方資產(chǎn)所產(chǎn)生的收入確認基礎(chǔ)取決于交易的類型：(a)Interestrevenueshouldberecognisedonthe(effectiveinterest'basis.利息收入應按照實際利息確認。(采用實際利率法)(b)Royaltiesshouldbere

21、cognisedonanaccrualsbasisinaccordancewithamountsreceivable.使用費收入應當按照權(quán)責發(fā)生制將應收金額確認為收入(c) Dividendrevenueshouldberecognisedwhentherighttoreceivepaymentisestablished.股利收入應在確定應收股利支付的權(quán)利時確認收入。PRINCIPLESUNDERPINNINGMEASUREMENTFREVENUE收入計量的原則IAS18statesthat(Revenueshallbemeasuredatthefairvalueoftheconsiderat

22、ionreceivedorreceivable.Indeterminingfairvalueitwouldbenecessarytotakeintoaccountanytradediscountsorvolumerebatesgrantedbytheseller.IAS18規(guī)定收入應該按照已收或應收對價的公允價值計量。在確認公允價值時，應考慮買方所給的商業(yè)折扣。However,wheretheconsiderationisdeferred,IAS18explainsthatthearrangementconstitutesafinancingtransactionandthesubstance

23、ofthetransactionisasupplyofgoodsorservicesplustheprovisionoffinance.然而，當對彳介遞延時，IAS18解釋說：安排包含一項融資交易，并且該交易的實質(zhì)是提供商品或勞務(wù)加上提供融資。Insuchcircumstances,theamountreceivableissplitinto:在這樣的情況下，應收的金額分為：(a)Anamountreceivableforthesupplyofgoodsorservices.銷售商品或提供勞務(wù)的應收金額。Thisisarrivedatbydiscountingthefuturecashrece

24、ivablebytheseller.應收金額通過將銷售方未來應收的現(xiàn)金折現(xiàn)來實現(xiàn)。(b) Anamountreceivableforthesupplyoffinancetothebuyer,recognisedovertheimpliedterm.對買方提供融資的應收金額。ExampleAretailentitysuppliesproductstothepubliconthreeyeardeferredpaymentterms.On1January2013theentitysuppliesaproductJanuary2016.hatarelevantentity'syearforat

25、otalpriceof$13,310,payableon1Thecreditratingofthecustomerissuchtimputedannualrateofinterestis10%.TheOn1January2013thetotalrevenuefromthesalewouldbeendis31December.splitinto:(a)Revenuefromthesaleofgoodsof$10,000103).Thisisrecognisedimmediatelybycrediting($13,310/1.revenueanddebiting(b)$10,000)ninther

26、eceivables.Interestrevenueof$3,310.Thisisrecognisedovertablebelow:($13,310-thethreeyearsasshowOpeningreceivableFinance(10%income2013.12.31100001000110002014.12.31110001100121002015.12.3112100121013100On1January2016,thecashisreceivedandthereceivablederecognised.國際會計準則處理（不考慮銷售稅，成本結(jié)轉(zhuǎn)）我國會計準則處理（不考慮增值稅，成本

27、結(jié)轉(zhuǎn)）1January2013Dr：Accountreceivable10000Cr：Revenue100002013年1月1日借：長期應收款13310貸：主營業(yè)務(wù)收入10000未確認融資收益331031Dec2013Dr：Accountreceivable1000Cr：Interestrevenue10002013年12月31日借：未確認融資收益1000貸：利息費用100031Dec2014Dr：Accountreceivable1100Cr：Interestrevenue11002014年12月31日借：未確認融資收益1100貸：利息費用110031Dec2015Dr：Accountrec

28、eivable1210Cr：Interestrevenue12102015年12月31日借：未確認融資收益1210貸：利息費用12101January2016Dr：Cash/Bankdeposit13310Cr：Accountreceivable133102016年1月1日借：銀行存款13310貸：長期應收款13310IAS18IMPLEMENTATIOhEXAMPLESSaleandrepurchaseagreements(SubstanceoverForm)Wheregoodsare'sold'underconditionsthateitherrequiretheselle

29、rtorepurchasetheminthefutureorcontainoptionstorepurchasethatarelikelytobeexercised,thenthesubstanceofthetransactionisoftenthatthe'sale'isactuallyaprovisionoffinance.商品售出后，要求賣方在未來回購或者包含很可能行使的回購權(quán)，那么該交易的實質(zhì)常常是提供融資?；刭弮r格為固定價格或者固定加成價格，則視為風險和報酬在“銷售”時沒有轉(zhuǎn)移；回購價格為回購日的公允價值，則視為風險和報酬在“銷售”時轉(zhuǎn)移了。Servicingfees

30、includedinthepriceofaproductWhenthesellingpriceofaproductincludesanidentifiableamountforsubsequentservicing,thatamountisdeferredandrecognisedasrevenueovertheperiodduringwhichtheserviceisperformed.當產(chǎn)品的賣價中包含可辨認的后續(xù)服務(wù)時，該服務(wù)金額遞延并在服務(wù)的履行期間分期確認收入。Theamountdeferredisthatwhichwillcovertheexpectedcostsoftheserv

31、ices,togetherwithareasonableprofitonthoseservices.遞延的金額需要覆蓋服務(wù)的預期成本，同時要考慮服務(wù)的合理利潤，即遞延金額=服務(wù)的預期成本+合理利潤。ExampleSupposeanentitysuppliesotalpriceof$20,000.Theservicingoftheproduct.nualcostofservicingthetynormallyearnsamarginaproducttoacustomerforatpriceincludestwoyears'free'Theentityestimatesthatth

32、eanproductwillbe$2,400.Theentiof20%onservicerevenue.Theexpectedtotalcosttotheentityofprovidingthe'freeservice'is$4,800(2X$2,400).Giventhenormalmarginonserviceworkthiswouldequatetorevenueof$6,000,thatis$4,800+(120%.Thereforetheentitywouldrecogniserevenuefromthesaleoftheproductof$14,000($20,00

33、0-$6,000)atthedateofsupplyandservicerevenueof$6,000overthetwoyearsfollowingthesupply.CHANGESTHATARELIKELYTOTHEMETHODACCOUNTINGORREVENUEINTHEFUTURE未來收入的會計處理可能發(fā)生的變化ThebackgroundAsalreadystated,revenueisacrucialnumbertousersoffinancialstatementsinassessinganentity'sfinancialperformanceandposition.H

34、owever,revenuerecognitionrequirementsinUSgenerallyacceptedaccountingprinciples(GAAPdifferfromthoseinInternationalFinancialReportingStandards(IFRSs).如上所述，收入是財務(wù)報表使用者評估企業(yè)的財務(wù)業(yè)績和財務(wù)狀況的一個關(guān)鍵數(shù)字。然而，美國會計準則中的收入確認要求不同于國際會計準則。Bothsetsofrequirementsneedimprovement.USGAAPcomprisesbroadrevenuerecognitionconceptsandn

35、umerousrequirementsforparticularindustriesortransactionsthatcanresultindifferentaccountingforeconomicallysimilartransactions.兩套準則都需要改進。美國會計準則包括了大量的收入確認概念、眾多特殊行業(yè)或特殊交易的確認要求，這些導致經(jīng)濟上相似的交易，卻進行了不同地處理。AlthoughIFRSshavefewerrequirementsonrevenuerecognition,thetwomainrevenuerecognitionstandards,IAS18,Revenue

36、andIAS11,ConstructionContracts,canbedifficulttounderstandandapply.Inaddition,IAS18provideslimitedguidanceonimportanttopicssuchasrevenuerecognitionformultiple-elementarrangements.盡管國際會計準則的收入確認要求更少，但其主要的兩個收入確認準則IAS18收入和IAS11建造合同難于理解和應用。止匕外，IAS18對重要專題的收入確認的指導作用有限，如多因素合約的收入確認。ThedetailTheInternationalAc

37、countingStandardsBoard(IASB)andtheUSnationalstandardsetter,theFinancialAccountingStandardsBoard(FASB,initiatedajointprojecttoclarifytheprinciplesforrecognisingrevenueandtodevelopacommonrevenuestandardforIFRSsandUSGAAPthatwould:國際會計準則委員會和美國國家標準制定者一一財務(wù)會計準則委員會發(fā)起一個共同項目，旨在闡明確認收入的原則，形成一個國際會計準則和美國會計準則的共同收入準則。Removeinconsistenciesandweaknessesinexistingrevenuestandards消除現(xiàn)有收入準則中的不一致和缺陷。Provideamorerobustframeworkforaddressingrevenueissues提供一個更強大的解決收入問題的框架。I