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2010年FASB颁布了第17号修正案,首次对于销售商中普遍使用的收入里程碑确认法(Milestone method)进行了规范与讨论,并制定了确认的原则及披露的要求。修正案指出收入里程碑确认法对于销售商的不确定的销售条件、与未来服务具有重大联系的销售行为所相联系的收入的确认必须遵循的条件以及在报表中披露的要求。实质重于形式是收入里程碑法实际操作的重要原则。该修正案对于我国国内存在的特殊销售情况下收入的确认具有一定的借鉴意义,对于我国准则的完善也具有一定的启示作用。
FASB issued the Amendment 17 of 2010, which for the first time regulates and discusses the Milestone method commonly used by vendors and sets out the principles of confirmation and disclosure requirements. The amendment states the conditions that revenue Milestone Confirmation Act must follow to determine the vendor’s indefinite sales conditions, the revenue associated with the sales activities that have a significant connection with future services, and the requirements disclosed in the statements. The substance is more important than the form is an important principle of the actual operation of income milestone law. This amendment has certain reference significance for the confirmation of revenue under the special sales situation in our country and also has a certain enlightenment on the improvement of our country’s guidelines.