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The impact of the new revenue guidelines on business

2019-01-10 来源: 51due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- The impact of the new revenue guidelines on business,供大家参考学习,这篇论文讨论了新收入准则对企业的影响。现行收入准则和建造合同由于某些情况导致边界模糊,从而出现即使在相似的交易下却采用不同的账务入账方式。而新收入准则的收入确认点的评判标准在于是否该企业将风险和回报向拥有控制权进行转变,即由所有者权益向资产负债的转移,并在此种收入确认模式下更加固定形式的判断方法也使得财务人员犹豫的范围越来越小,所得出的结果统一性更高。

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Income is an important index to measure the scale and operation of an enterprise, and it is also an important basis for the management to make various management systems and decisions. Over the years, our country enterprise to read the income measure their operating results, and performance evaluation, so the code changes will inevitably extensive influence on enterprise income, this influence is not only reflected in financial data, in many respects, enterprise management and business decisions, for example, the company sales contract of shield, salary welfare treatment to the terms and conditions of the planning, tax planning, etc. These aspects will be affected by the new revenue standards, in-depth study of these effects, the future of the enterprise's long-term development, has a very great significance.

Current revenue guidelines and construction contracts are blurred in some cases by different accounting methods even for similar transactions. A game company co., LTD., for example, in 2011 is listed in the prospectus referred to the report in a certain period to revenue recognition form has changed, as the game company, the company's main service is entertaining and some follow-up service, the service will often accompanied by long-term and maintenance updates to install. Company income before the change, the company according to the accounting standards for enterprises no. 15 - construction contract ", stipulated in accordance with the revenue recognition percentage method in a certain accounting period, after the change, the company will each game system as a product, according to the accounting standards for enterprises no. 14 - revenue, confirm the way of selling goods in the test for income is confirmed after completion of the game. In December 2011, the game company went public and began to issue shares. Thus it can be seen that the percentage recognition method before the change does not conform to the norms proposed by the current accounting standards, but the income recognition after the change is more in line with the requirements of accounting standards and the interests of enterprises, and has certain comparability. Under the new income principles, game company all income is only a confirmation model, control mode, the enterprise needs to for the benefit of every single game price independently, this also is current income standards and different parts of a new income criterion for a certain period of time to fulfill the obligation to confirm, if you can't confirm, then at some point in the validation. The new revenue criterion clarifies the revenue recognition principle and mode of enterprises, avoids the dilemma situation under the two revenue criteria, and improves the horizontal and vertical comparability of enterprise financial information.

New income standard point of revenue recognition criteria is whether the games will shift to control risk and return, namely by the owner's equity to the transfer of assets and liabilities, and in such a revenue recognition mode is more fixed form of judgment method also makes the scope of financial personnel hesitate to smaller and smaller, the results were higher uniformity. In the new income criterion, the term "gaining control" refers to the right to control the product and to get nearly full benefits from it. In general, the time point of risk and benefit return is consistent with the change of control right, but in some cases, the change may produce some time deviation, resulting in the change of income recognition time of current and new income standards. For example, if a game company develops a game character provider, the designed character is only applicable to the development of the game. According to the contract, the provider should get the corresponding reward after the character is approved. However, under the new revenue guidelines, the provider will not be able to confirm revenue until a certain period of time as the game is developed. And in accordance with the current income standards under the percentage method to confirm income, if the provisions in the payment of liquidated damages can be terminated after the contract, in accordance with the new income standards, should be in the delivery of both sides to determine the income.

For contracts with multiple transactions, enterprises should pay attention to two issues. First, there are several obligations to be performed in the contract; second, how to distribute the income among the obligations. New income criterion has clear regulation to these two points. After a game company in the development of the game, for example, will there be any subsequent related services, then according to different properties of both services whether it should be a separate charge compensation, that is to say, the follow-up service of the company in addition to the development of the game, the ability of other company is not able to provide the service, then follow-up service should not be seen as separate tasks, and on the other hand, the two sides think two services are clearly separated, confirm to independently. However, the new revenue criterion has a clear distribution criterion for each task, for each task in the transaction agreement to share the transaction price, for the case of not clear single task, can use a series of adjusted methods such as market evaluation method. The current accounting standards only stipulate the point plan, while the deeper transaction arrangements are not clearly regulated, which leads to the different apportionment modes adopted by enterprises. For example, when game companies first launched the game, a common way to promote the game was to send equipment when playing the game. Under the current income standard, the amount of equipment remaining will be deducted to confirm the payment, which will result in uneven and unclear income distribution during the same accounting period and under the same game. And under the new income criterion, in this case, the obligation that clear respective place fulfils alone undertakes again reasonable apportion.

Under the guidance of accounting standards, sales contracts become the basis of revenue for game enterprises. Companies must look at the content of existing contracts, compare them with new guidelines, see if they have new implications, and consider whether they will affect future customer agreements, whether they need to reframe customer agreements or find new ways to sell. Especially in all kinds of game products constantly, enterprise contract changes will also be more frequent than ever before and the enterprise internal financial department should together with sales department, to evaluate the contract in advance, whether you need for a pair of contract accounting problems are studied, and in the protection of enterprise accounting income under the premise of meet the new income principles, make the enterprise gain greater benefits.

The trade price below new income criterion, it is the enterprise when transferring commodity to the client, anticipate the consideration amount that authority collects. When determining the transaction price, enterprises must consider the variable consideration such as sales recall, rebate and discount, as well as the impact of significant financing elements, non-cash consideration and other factors. In addition, traditional business practices need to be taken into account. You can use variable consideration as an example. Fixed income is determined when variable consideration is determined and the final amount is known. But the new revenue criterion requires enterprises to take variable consideration as the best estimate, based on which to confirm the estimate of this part. , of course, the amount will not be able to overcome the uncertainty associated with the variable of eliminate the accumulated revenue recognized in extremely may not occur significant turn "of this scope, can know from this, the new income principles, raising their income to confirm the accuracy and timeliness of the need to rely on more enterprises, service personnel's professional skills, to the enterprise, service personnel to make reasonable accounting estimates and accurate professional judgment ability request increase greatly.

The new revenue standards significantly increase the disclosure requirements on revenue recognition, including disclosure of major judgments and changes affecting the amount of revenue recognition in a timely manner, disclosure of information on assets and liabilities related to the contract, and relevant information about the remaining performance obligations. The newly added disclosure requirements put forward higher professional ability requirements for the business personnel both in terms of quantity and preparation difficulty, and the abundance of disclosure information will also prompt the enterprise to update and improve the corresponding internal control process.

Due to the continuous improvement of information automation degree of modern enterprises, especially large enterprises, and the deepening dependence on information system, the change of enterprise income recognition time point, income recognition amount, billing method, and disclosure information in financial statements brought by the new revenue standards will inevitably require the enterprise information system to make corresponding updates. It is likely to take a long time for the system to be upgraded or even transformed, and it will be accompanied by a certain amount of expenditure on wood formation. At the same time, it will also bring follow-up staff training and transitional debugging. Therefore, it is necessary for enterprises to make plans and arrangements according to their own conditions as soon as possible.

In light of the requirements of the new income principles, the game companies work has changed in many ways, this article first to the new income principles to analyze the influence of game companies, and then for enterprises under the new income principles should pay attention to the key is to think, hope that through textual research, can provide some Suggestions and reference of relevant workers.

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