國際會計(jì)準(zhǔn)則18號收入

1、INTRODUCTION前言經(jīng)濟(jì)全球化使各國會計(jì)準(zhǔn)則向國際會計(jì)準(zhǔn)則趨同的趨勢日益明顯,我國會計(jì)準(zhǔn)則體系也不例外。目前，我國會計(jì)準(zhǔn)則仍然與國際會計(jì)準(zhǔn)則存在一定的差異，因此希望大家能通過本課程的學(xué)習(xí)，掌握國際會計(jì)準(zhǔn)則的主要內(nèi)容，從而熟悉國際會計(jì)準(zhǔn)則與我國會計(jì)準(zhǔn)則的差異。國際會計(jì)準(zhǔn)則IAS18號收入TheInternationalAccountingStandardsBoard（IASB）hasissuedtwoInternationalFinancialReportingStandards（IFRSs）thatprovideguidanceinthisarea國際會計(jì)準(zhǔn)則委員會發(fā)布了兩個(gè)關(guān)于收入的

2、國際會計(jì)準(zhǔn)則：IAS18Revenue.收入IAS11ConstructionContracts.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(yīng)用于建筑業(yè)。Bothstandardsareprinciplesbasedandshortondetail（thisisparticularlytrueo

3、fIAS18）.ThereforethishasledtocallsbysomeusersforamorerigorousapproachthatremovessomeoftheuncertaintythatiscausedbytheexistingIFRSs.Asaresult,theIASBiscurrentlyexaminingtheexistingstandardswithaviewtoreplacingthemwithamorecomprehensivestandardinthefuture.兩個(gè)準(zhǔn)則都是原則導(dǎo)向型的，并且缺少細(xì)節(jié)，在IAS18中體現(xiàn)得尤為明顯。因此這導(dǎo)致一些使用者要

4、求采用一個(gè)更嚴(yán)謹(jǐn)?shù)奶幚矸椒◤亩F(xiàn)有準(zhǔn)則中存在的一些不確定性。因此，IASB目前正在審查現(xiàn)有準(zhǔn)則以期未來采用更全面的準(zhǔn)則取代它們。Inthissessionwewill:ExplainexactlythemeaningofrevenueinIAS18.準(zhǔn)確解釋IAS18中收入的含義Outlinetheprinciplesthatunderpintherecognitionandmeasurementofrevenue.概括介紹收入確認(rèn)和計(jì)量的原則Introducesomeoftheimplementationexamplesthatareprovidedasanaccompanimentto

5、IAS18.介紹一些實(shí)際例子作為IAS18的補(bǔ)充。Outlinethechangesthatarelikelytothemethodofaccountingforrevenueinthefuture.概括介紹未來收入的會計(jì)處理方法可能發(fā)生的變化。MEANINGOFREVENUERevenueisthegrossinflowofeconomicbenefitsduringtheperiodarisinginthecourseoftheordinaryactivitiesofanentitywhenthoseinflowsresultinincreasesinequity,otherthaninc

6、reasesrelatingtocontributionsfromequityparticipants.收入，是指企業(yè)當(dāng)期日常經(jīng)營活動中產(chǎn)生的，導(dǎo)致權(quán)益的增加，但與權(quán)益參與者投入無關(guān)的經(jīng)濟(jì)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$80tomanufacture,therevenueis$100,no

7、t$20.（b）Revenueisrecognisedontheprovisionofgoodsandservicesthatrelatetotheordinaryactivitiesoftheentity.收入是企業(yè)的日?；顒赢a(chǎn)生的。Ifanentitydisposesofproperty,plantandequipmentattheendofitsusefuleconomiclife,theproceedsofdisposalarenotrevenuefortheentity.（c）Salestaxes（e.g.VAT）thatarecollectedfromthecustomerandr

8、emittedtotherelevantauthoritiesarenotrevenue.銷售稅（如增值稅中的銷項(xiàng)稅）不屬于收入。Forexampleifgoodsaresoldfor$110,inclusiveofrecoverablesalestaxesof10%,therevenueis$100,not$110.（d）Ifthesellerisactingasagent,ratherthanastheprincipal,inatransaction,therevenuethesellershouldrecogniseistheamountofcommissionreceivablerat

9、herthanthegrossamountcollectedfromthecustomer.Forexample,ifatravelagentsellsaholidaytoacustomerfor$1,000plusacommissionof$100,sothatthecustomerpays$1,100andthetravelagentremits$1,000totheentityactuallyprovidingtheholiday,thenthetravelagentrecognisesrevenueof$100.PRINCIPLESUNDERPINNINGRECOGNITIONOFRE

10、VENUE收入確認(rèn)的原則IAS18outlinestherecognitionprinciplesinthreeparts:1.Saleofgoods銷售商品Revenueisrecognisedwhenallthefollowingconditionshavebeensatisfied在滿足下列條件時(shí)確認(rèn)收入：（a）Thesellerhastransferredthesignificantrisksandrewardsofownershipofthegoodstothebuyer.賣方已將商品所有權(quán)上的重大風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移給購貨方（b）Thesellerdoesnotretaincontrol

11、overthegoodsormanagerialinvolvementwiththemtothedegreeusuallyassociatedwithownership.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)，也沒有對已售出的商品進(jìn)行有效控制（c）Theamountofrevenuecanbemeasuredreliably.收入的金額能夠可靠計(jì)量（d）Itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtotheseller.與交易相關(guān)的經(jīng)濟(jì)利益很可能流入賣方（e）Thecostsincurre

12、dortobeincurredbythesellerinrespectofthetransactioncanbemeasuredreliably.與交易相關(guān)的已發(fā)生或?qū)l(fā)生的成本能夠可靠計(jì)量風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移是上述五個(gè)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(fēng)險(xiǎn)和報(bào)酬：（1）當(dāng)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(shí)；（比如委托代銷商品）（2）當(dāng)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(shí)；（比如銷售電梯）（3）當(dāng)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時(shí)。（退貨期滿時(shí)確認(rèn)收入）轉(zhuǎn)移及其法律后果，也可能是確定收入確認(rèn)時(shí)點(diǎn)的相關(guān)因素。

13、如果銷售方負(fù)擔(dān)了運(yùn)輸成本并對運(yùn)輸過程擔(dān)保（CIF-cost,insuranceandfreight，到岸價(jià)），此時(shí)，在商品轉(zhuǎn)移給客戶之前，風(fēng)險(xiǎn)和報(bào)酬尚未轉(zhuǎn)移。如果是采用離岸價(jià)（FOB-FreeonBoard），則當(dāng)商品交由客戶運(yùn)載時(shí)，商品相關(guān)的風(fēng)險(xiǎn)和報(bào)酬并轉(zhuǎn)移給客戶了。IAS18假定：“在大多數(shù)情況下，重大風(fēng)險(xiǎn)和報(bào)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?！钡獻(xiàn)ASB同時(shí)也承認(rèn)，也可能存在例外情況。因此，當(dāng)風(fēng)險(xiǎn)和報(bào)酬的轉(zhuǎn)移與法律權(quán)利或占有權(quán)的轉(zhuǎn)移時(shí)點(diǎn)不一致時(shí)，法律權(quán)利的轉(zhuǎn)移并不是一項(xiàng)收入的確認(rèn)條件。（實(shí)質(zhì)重于形式）2.Provisionofservices提供勞務(wù)IAS1

14、8statesthatwheretheoutcomeofatransactioninvolvingtherenderingofservicescanbeestimatedreliably,associatedrevenueshouldberecognisedbyreferencetothestageofcompletionofthetransactionattheendofthereportingperiod.IAS18規(guī)定，當(dāng)與提供勞務(wù)相關(guān)的結(jié)果能夠可靠估計(jì)時(shí)，可以按報(bào)告期末交易的完工程度確認(rèn)收入（即完工百分比法）。Inotherwords,therevenueisrecognisedgra

15、dually,ratherthanallatonecriticalpoint,asisthecaseforrevenuefromthesaleofgoods.換言之，收入是逐步確認(rèn)的，而不是像銷售商品收入那樣在某一個(gè)關(guān)鍵點(diǎn)確認(rèn)所有收入。IAS18furtherstatesthattheoutcomeofatransactioncanbeestimatedreliablywhenallthefollowingconditionsaresatisfied:IAS18進(jìn)一步規(guī)定，當(dāng)滿足下列所有條件時(shí)，交易的結(jié)果能夠可靠估計(jì)：（a）Theamountofrevenuecanbemeasuredreli

16、ably.收入的金額能夠可靠計(jì)量（b）Itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtotheseller.與交易相關(guān)的經(jīng)濟(jì)利益很可能流入賣方（c）Thestageofcompletionofthetransactionattheendofthereportingperiodcanbemeasuredreliably.報(bào)告期末交易的完工程度能夠可靠計(jì)量（d）Thecostsincurredtodateforthetransactionandthecoststocompletethetransacti

17、oncanbemeasuredreliably.已發(fā)生的交易成本及完成交易的總成本能夠可靠計(jì)量Ifitisnotpossibletoreliablymeasuretheoutcomeofatransactioninvolvingtheprovisionofservices,thenrevenueshouldberecognisedonlytotheextentofcostsincurredbytheseller,assumingthesecostsarerecoverablefromthebuyer.當(dāng)交易結(jié)果無法可靠估計(jì)時(shí)，已經(jīng)發(fā)生的勞務(wù)成本預(yù)計(jì)能夠得到補(bǔ)償?shù)?，?yīng)按已經(jīng)發(fā)生的能夠得到補(bǔ)償?shù)膭?/p>

18、務(wù)成本金額確認(rèn)提供勞務(wù)收入。Whentheoutcomeofatransactioncannotbeestimatedreliablyanditisnotprobablethatthecostsincurredwillberecovered,revenueisnotrecognisedandthecostsincurredarerecognisedasanexpense.當(dāng)交易結(jié)果無法可靠估計(jì)時(shí)，已經(jīng)發(fā)生的勞務(wù)成本不能得到補(bǔ)償，不確認(rèn)收入，應(yīng)將已經(jīng)發(fā)生的勞務(wù)成本計(jì)入當(dāng)期損益。3.Interest,royaltiesanddividendsIAS18statesthatentitiesshoul

19、drecogniserevenuefromtheuseoftheirassetsyieldinginterest,royaltiesanddividendswhen:IAS18規(guī)定企業(yè)在滿足下列條件時(shí)確認(rèn)收入：（a）Itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtotheentity.與交易有關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè)。（b）Theamountoftherevenuecanbemeasuredreliably.收入的金額可以可靠計(jì)量。注：同概念框架中的收入確認(rèn)條件Thebasisforthereco

20、gnitionofrevenuefromtheusebyothersofthesellersassetsdependsonthetypeoftransaction:來自于其他方使用賣方資產(chǎn)所產(chǎn)生的收入確認(rèn)基礎(chǔ)取決于交易的類型：（a）Interestrevenueshouldberecognisedontheeffectiveinterestbasis.利息收入應(yīng)按照實(shí)際利息確認(rèn)。（采用實(shí)際利率法）（b）Royaltiesshouldberecognisedonanaccrualsbasisinaccordancewithamountsreceivable.使用費(fèi)收入應(yīng)當(dāng)按照權(quán)責(zé)發(fā)生制將應(yīng)收金額

21、確認(rèn)為收入。（c）Dividendrevenueshouldberecognisedwhentherighttoreceivepaymentisestablished.股利收入應(yīng)在確定應(yīng)收股利支付的權(quán)利時(shí)確認(rèn)收入。PRINCIPLESUNDERPINNINGMEASUREMENTOFREVENUE收入計(jì)量的原則IAS18statesthatRevenueshallbemeasuredatthefairvalueoftheconsiderationreceivedorreceivable.Indeterminingfairvalueitwouldbenecessarytotakeintoacco

22、untanytradediscountsorvolumerebatesgrantedbytheseller.IAS18規(guī)定收入應(yīng)該按照已收或應(yīng)收對價(jià)的公允價(jià)值計(jì)量。在確認(rèn)公允價(jià)值時(shí)，應(yīng)考慮買方所給的商業(yè)折扣。However,wheretheconsiderationisdeferred,IAS18explainsthatthearrangementconstitutesafinancingtransactionandthesubstanceofthetransactionisasupplyofgoodsorservicesplustheprovisionoffinance.然而，當(dāng)對價(jià)遞延時(shí)，

23、IAS18解釋說：安排包含一項(xiàng)融資交易，并且該交易的實(shí)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(yīng)收的金額分為：（a）Anamountreceivableforthesupplyofgoodsorservices.銷售商品或提供勞務(wù)的應(yīng)收金額。Thisisarrivedatbydiscountingthefuturecashreceivablebytheseller.應(yīng)收金額通過將銷售方未來應(yīng)收的現(xiàn)金折現(xiàn)來實(shí)現(xiàn)。（b）Anamountreceivableforthesupplyoffin

24、ancetothebuyer,recognisedovertheimpliedterm.對買方提供融資的應(yīng)收金額。ExampleAretailentitysuppliesproductstothepubliconthreeyeardeferredpaymentterms.On1January2013theentitysuppliesaproductforatotalpriceof$13,310,payableon1January2016.Thecreditratingofthecustomerissuchthatarelevantimputedannualrateofinterestis10%

25、.Theentitysyearendis31December.On1January2013thetotalrevenuefromthesalewouldbesplitinto:（a）Revenuefromthesaleofgoodsof$10,000（$13,310/1.103）.Thisisrecognisedimmediatelybycreditingrevenueanddebitingreceivables.（b）Interestrevenueof$3,310（$13,310-$10,000）.Thisisrecognisedoverthethreeyearsasshownintheta

26、blebelow:OpeningreceivableFinance（10%）income2013.12.31100001000110002014.12.31110001100121002015.12.3112100121013100On1January2016,thecashisreceivedandthereceivablederecognised.國際會計(jì)準(zhǔn)則處理（不考慮銷售稅，成本結(jié)轉(zhuǎn)）我國會計(jì)準(zhǔn)則處理（不考慮增值稅，成本結(jié)轉(zhuǎn)）1January2013Dr：Accountreceivable10000Cr：Revenue100002013年1月1日借：長期應(yīng)收款13310貸：主營業(yè)務(wù)收入

27、10000未確認(rèn)融資收益331031Dec2013Dr：Accountreceivable1000Cr：Interestrevenue10002013年12月31日借：未確認(rèn)融資收益1000貸：利息費(fèi)用100031Dec2014Dr：Accountreceivable1100Cr：Interestrevenue11002014年12月31日借：未確認(rèn)融資收益1100貸：利息費(fèi)用110031Dec2015Dr：Accountreceivable1210Cr：Interestrevenue12102015年12月31日借：未確認(rèn)融資收益1210貸：利息費(fèi)用12101January2016Dr：Ca

28、sh/Bankdeposit13310Cr：Accountreceivable133102016年1月1日借：銀行存款13310貸：長期應(yīng)收款13310IAS18IMPLEMENTATIONEXAMPLESSaleandrepurchaseagreements（SubstanceoverForm）Wheregoodsaresoldunderconditionsthateitherrequirethesellertorepurchasetheminthefutureorcontainoptionstorepurchasethatarelikelytobeexercised,thenthesubs

29、tanceofthetransactionisoftenthatthesaleisactuallyaprovisionoffinance.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(shí)質(zhì)常常是提供融資?；刭弮r(jià)格為固定價(jià)格或者固定加成價(jià)格，則視為風(fēng)險(xiǎn)和報(bào)酬在“銷售”時(shí)沒有轉(zhuǎn)移；回購價(jià)格為回購日的公允價(jià)值，則視為風(fēng)險(xiǎn)和報(bào)酬在“銷售”時(shí)轉(zhuǎn)移了。ServicingfeesincludedinthepriceofaproductWhenthesellingpriceofaproductincludesanidentifiableamountforsubsequentservic

30、ing,thatamountisdeferredandrecognisedasrevenueovertheperiodduringwhichtheserviceisperformed.當(dāng)產(chǎn)品的賣價(jià)中包含可辨認(rèn)的后續(xù)服務(wù)時(shí)，該服務(wù)金額遞延并在服務(wù)的履行期間分期確認(rèn)收入。Theamountdeferredisthatwhichwillcovertheexpectedcostsoftheservices,togetherwithareasonableprofitonthoseservices.遞延的金額需要覆蓋服務(wù)的預(yù)期成本，同時(shí)要考慮服務(wù)的合理利潤，即遞延金額=服務(wù)的預(yù)期成本+合理利潤。Examp

31、leSupposeanentitysuppliesaproducttoacustomerforatotalpriceof$20,000.Thepriceincludestwoyearsfreeservicingoftheproduct.Theentityestimatesthattheannualcostofservicingtheproductwillbe$2,400.Theentitynormallyearnsamarginof20%onservicerevenue.Theexpectedtotalcosttotheentityofprovidingthefreeserviceis$4,8

32、00（2X$2,400）.Giventhenormalmarginonserviceworkthiswouldequatetorevenueof$6,000,thatis$4,800（120%）.Thereforetheentitywouldrecogniserevenuefromthesaleoftheproductof$14,000（$20,000-$6,000）atthedateofsupplyandservicerevenueof$6,000overthetwoyearsfollowingthesupply.CHANGESTHATARELIKELYTOTHEMETHODACCOUNTI

33、NGFORREVENUEINTHEFUTURE未來收入的會計(jì)處理可能發(fā)生的變化ThebackgroundAsalreadystated,revenueisacrucialnumbertousersoffinancialstatementsinassessinganentitysfinancialperformanceandposition.However,revenuerecognitionrequirementsinUSgenerallyacceptedaccountingprinciples（GAAP）differfromthoseinInternationalFinancialRepor

34、tingStandards（IFRSs）.如上所述，收入是財(cái)務(wù)報(bào)表使用者評估企業(yè)的財(cái)務(wù)業(yè)績和財(cái)務(wù)狀況的一個(gè)關(guān)鍵數(shù)字。然而，美國會計(jì)準(zhǔn)則中的收入確認(rèn)要求不同于國際會計(jì)準(zhǔn)則。Bothsetsofrequirementsneedimprovement.USGAAPcomprisesbroadrevenuerecognitionconceptsandnumerousrequirementsforparticularindustriesortransactionsthatcanresultindifferentaccountingforeconomicallysimilartransactions.兩套

35、準(zhǔn)則都需要改進(jìn)。美國會計(jì)準(zhǔn)則包括了大量的收入確認(rèn)概念、眾多特殊行業(yè)或特殊交易的確認(rèn)要求，這些導(dǎo)致經(jīng)濟(jì)上相似的交易，卻進(jìn)行了不同地處理。AlthoughIFRSshavefewerrequirementsonrevenuerecognition,thetwomainrevenuerecognitionstandards,IAS18,RevenueandIAS11,ConstructionContracts,canbedifficulttounderstandandapply.Inaddition,IAS18provideslimitedguidanceonimportanttopicssucha

36、srevenuerecognitionformultiple-elementarrangements.盡管國際會計(jì)準(zhǔn)則的收入確認(rèn)要求更少，但其主要的兩個(gè)收入確認(rèn)準(zhǔn)則IAS18收入和IAS11建造合同難于理解和應(yīng)用。此外，IAS18對重要專題的收入確認(rèn)的指導(dǎo)作用有限，如多因素合約的收入確認(rèn)。ThedetailTheInternationalAccountingStandardsBoard（IASB）andtheUSnationalstandard-setter,theFinancialAccountingStandardsBoard（FASB）,initiatedajointprojecttoc

37、larifytheprinciplesforrecognisingrevenueandtodevelopacommonrevenuestandardforIFRSsandUSGAAPthatwould:國際會計(jì)準(zhǔn)則委員會和美國國家標(biāo)準(zhǔn)制定者財(cái)務(wù)會計(jì)準(zhǔn)則委員會發(fā)起一個(gè)共同項(xiàng)目，旨在闡明確認(rèn)收入的原則，形成一個(gè)國際會計(jì)準(zhǔn)則和美國會計(jì)準(zhǔn)則的共同收入準(zhǔn)則。Removeinconsistenciesandweaknessesinexistingrevenuestandards消除現(xiàn)有收入準(zhǔn)則中的不一致和缺陷。Provideamorerobustframeworkforaddressingrevenueissues提供一個(gè)更強(qiáng)大的解決收入問題的框架。