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Revenue

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HKAS 18 (August 2008March 2010) CONTENTS

paragraphs HONG KONG ACCOUNTING STANDARD 18

REVENUE

OBJECTIVE

SCOPE 1-6 DEFINITIONS 7-8 MEASUREMENT OF REVENUE 9-12 IDENTIFICATION OF THE TRANSACTION 13 SALE OF GOODS 14-19 RENDERING OF SERVICES 20-28 INTEREST, ROYALTIES AND DIVIDENDS 29-34 DISCLOSURE 35-36 EFFECTIVE DATE 37-38 APPENDICES:

A Comparison with International Accounting Standards

B Amendments resulting from other HKFRSs

Hong Kong Accounting Standard 18

Revenue

Objective

Income is defined in the Framework for the Preparation and Presentation of Financial Statements as increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. Income encompasses both revenue and gains. Revenue is income that arises in the course of ordinary activities of an entity and is referred to by a variety of different names including sales, fees, interest, dividends and royalties. The objective of this Standard is to prescribe the accounting treatment of revenue arising from certain types of transactions and events. The primary issue in accounting for revenue is determining when to recognise revenue. Revenue is recognised when it is probable that future economic benefits will flow to the entity and these benefits can be measured reliably. This Standard identifies the circumstances in which these criteria will be met and, therefore, revenue will be recognised. It also provides practical guidance on the application of these criteria.

Scope

1This Standard shall be applied in accounting for revenue arising from the following transactions and events:

(a)the sale of goods;

(b)the rendering of services; and

(c)the use by others of entity assets yielding interest, royalties and dividends.

2 This Standard supersedes SSAP 18 Revenue (revised in May 2001).

3 Goods includes goods produced by the entity for the purpose of sale and goods purchased for

resale, such as merchandise purchased by a retailer or land and other property held for resale.

4 The rendering of services typically involves the performance by the entity of a contractually

agreed task over an agreed period of time. The services may be rendered within a single period or over more than one period. Some contracts for the rendering of services are directly related to construction contracts, for example, those for the services of project managers and architects. Revenue arising from these contracts is not dealt with in this Standard but is dealt with in accordance with the requirements for construction contracts as specified in HKAS 11 Construction Contracts.

5 The use by others of entity assets gives rise to revenue in the form of:

(a) interest - charges for the use of cash or cash equivalents or amounts due to the entity;

(b) royalties - charges for the use of long-term assets of the entity, for example, patents,

trademarks, copyrights and computer software; and

holdings of a particular class of capital.

6 This Standard does not deal with revenue arising from:

(a) lease agreements (see HKAS 17 Leases);

(b) dividends arising from investments which are accounted for under the equity method

(see HKAS 28 Investments in Associates);

(d) changes in the fair value of financial assets and financial liabilities or their disposal

(see HKAS 39 Financial Instruments: Recognition and Measurement);

(e) changes in the value of other current assets;

(f) initial recognition and from changes in the fair value of biological assets related to

agricultural activity (see HKAS 41 Agriculture);

(g) initial recognition of agricultural produce (see HKAS 41); and

(h) the extraction of mineral ores.

Definitions

7The following terms are used in this Standard with the meanings specified:

Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants.

Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.

8 Revenue includes only the gross inflows of economic benefits received and receivable by the

entity on its own account. Amounts collected on behalf of third parties such as sales taxes, goods and services taxes and value added taxes are not economic benefits which flow to the entity and do not result in increases in equity. Therefore, they are excluded from revenue.

Similarly, in an agency relationship, the gross inflows of economic benefits include amounts collected on behalf of the principal and which do not result in increases in equity for the entity.

The amounts collected on behalf of the principal are not revenue. Instead, revenue is the amount of commission.

Measurement of revenue

9Revenue shall be measured at the fair value of the consideration received or receivable.*

10 The amount of revenue arising on a transaction is usually determined by agreement between

the entity and the buyer or user of the asset. It is measured at the fair value of the consideration received or receivable taking into account the amount of any trade discounts and volume rebates allowed by the entity.

11 In most cases, the consideration is in the form of cash or cash equivalents and the amount of

revenue is the amount of cash or cash equivalents received or receivable. However, when the inflow of cash or cash equivalents is deferred, the fair value of the consideration may be less than the nominal amount of cash received or receivable. For example, an entity may provide interest-free credit to the buyer or accept a note receivable bearing a below-market interest rate from the buyer as consideration for the sale of goods. When the arrangement effectively constitutes a financing transaction, the fair value of the consideration is determined by discounting all future receipts using an imputed rate of interest. The imputed rate of interest is the more clearly determinable of either:

(a) the prevailing rate for a similar instrument of an issuer with a similar credit rating; or

(b) a rate of interest that discounts the nominal amount of the instrument to the current

cash sales price of the goods or services.

The difference between the fair value and the nominal amount of the consideration is recognised as interest revenue in accordance with paragraphs 29 and 30 and in accordance with HKAS 39.

12 When goods or services are exchanged or swapped for goods or services which are of a

similar nature and value, the exchange is not regarded as a transaction which generates revenue. This is often the case with commodities like oil or milk where suppliers exchange or swap inventories in various locations to fulfil demand on a timely basis in a particular location.

When goods are sold or services are rendered in exchange for dissimilar goods or services, *See also HK(SIC) - Int 31 Revenue—Barter Transactions Involving Advertising Services

the exchange is regarded as a transaction which generates revenue. The revenue is measured at the fair value of the goods or services received, adjusted by the amount of any cash or cash equivalents transferred. When the fair value of the goods or services received cannot be measured reliably, the revenue is measured at the fair value of the goods or services given up, adjusted by the amount of any cash or cash equivalents transferred.

Identification of the transaction

13 The recognition criteria in this Standard are usually applied separately to each transaction.

However, in certain circumstances, it is necessary to apply the recognition criteria to the separately identifiable components of a single transaction in order to reflect the substance of the transaction. For example, when the selling price of a product includes an identifiable amount for subsequent servicing, that amount is deferred and recognised as revenue over the period during which the service is performed. Conversely, the recognition criteria are applied to two or more transactions together when they are linked in such a way that the commercial effect cannot be understood without reference to the series of transactions as a whole. For example, an entity may sell goods and, at the same time, enter into a separate agreement to repurchase the goods at a later date, thus negating the substantive effect of the transaction; in such a case, the two transactions are dealt with together.

Sale of goods

14Revenue from the sale of goods shall be recognised when all the following conditions have been satisfied:

(a)the entity has transferred to the buyer the significant risks and rewards of

ownership of the goods;

(b)the entity retains neither continuing managerial involvement to the degree

usually associated with ownership nor effective control over the goods sold;

(c)the amount of revenue can be measured reliably;

(d)it is probable that the economic benefits associated with the transaction will

flow to the entity; and

(e)the costs incurred or to be incurred in respect of the transaction can be

measured reliably.

15 The assessment of when an entity has transferred the significant risks and rewards of

ownership to the buyer requires an examination of the circumstances of the transaction. In most cases, the transfer of risks and rewards of ownership coincides with the transfer of the legal title or the passing of possession to the buyer. This is the case for most retail sales. In other cases, the transfer of the risks and rewards of ownership occurs at a different time from the transfer of legal title or the passing of possession.

16 If the entity retains significant risks of ownership, the transaction is not a sale and revenue is

not recognised. An entity may retain a significant risk of ownership in a number of ways.

Examples of situations in which the entity may retain the significant risks and rewards of ownership are:

(a) when the entity retains an obligation for unsatisfactory performance not covered by

normal warranty provisions;

(b) when the receipt of the revenue from a particular sale is contingent on the derivation

of revenue by the buyer from its sale of the goods;

HKAS 18 (November 2004March 2010)

part of the contract which has not yet been completed by the entity; and

(d) when the buyer has the right to rescind the purchase for a reason specified in the

sales contract and the entity is uncertain about the probability of return.

17 If an entity retains only an insignificant risk of ownership, the transaction is a sale and revenue

is recognised. For example, a seller may retain the legal title to the goods solely to protect the collectibility of the amount due. In such a case, if the entity has transferred the significant risks and rewards of ownership, the transaction is a sale and revenue is recognised. Another example of an entity retaining only an insignificant risk of ownership may be a retail sale when

a refund is offered if the customer is not satisfied. Revenue in such cases is recognised at the

time of sale provided the seller can reliably estimate future returns and recognises a liability for returns based on previous experience and other relevant factors.

18 Revenue is recognised only when it is probable that the economic benefits associated with the

transaction will flow to the entity. In some cases, this may not be probable until the consideration is received or until an uncertainty is removed. For example, it may be uncertain that a foreign governmental authority will grant permission to remit the consideration from a sale in a foreign country. When the permission is granted, the uncertainty is removed and revenue is recognised. However, when an uncertainty arises about the collectibility of an amount already included in revenue, the uncollectible amount or the amount in respect of which recovery has ceased to be probable is recognised as an expense, rather than as an adjustment of the amount of revenue originally recognised.

19 Revenue and expenses that relate to the same transaction or other event are recognised

simultaneously; this process is commonly referred to as the matching of revenues and expenses. Expenses, including warranties and other costs to be incurred after the shipment of the goods can normally be measured reliably when the other conditions for the recognition of revenue have been satisfied. However, revenue cannot be recognised when the expenses cannot be measured reliably; in such circumstances, any consideration already received for the sale of the goods is recognised as a liability.

Rendering of services

20When the outcome of a transaction involving the rendering of services can be estimated reliably, revenue associated with the transaction shall be recognised by reference to the stage of completion of the transaction at the balance sheet date end of the reporting period. The outcome of a transaction can

conditions are satisfied:

(a)the amount of revenue can be measured reliably;

(b)it is probable that the economic benefits associated with the transaction will

flow to the entity;

(c)the stage of completion of the transaction at the balance sheet date end of the

reporting period can be measured reliably; and

(d)the costs incurred for the transaction and the costs to complete the transaction

can be measured reliably.*

21 The recognition of revenue by reference to the stage of completion of a transaction is often

referred to as the percentage of completion method. Under this method, revenue is recognised in the accounting periods in which the services are rendered. The recognition of revenue on this basis provides useful information on the extent of service activity and performance during a period. HKAS 11 also requires the recognition of revenue on this basis. The requirements of that Standard are generally applicable to the recognition of revenue and the associated expenses for a transaction involving the rendering of services

*See also HK(SIC)-Int-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease and

HK(SIC)-Int-31 Revenue—Barter Transactions Involving Advertising Services.

HKAS 18 (November 2004) 22 Revenue is recognised only when it is probable that the economic benefits associated with the

transaction will flow to the entity. However, when an uncertainty arises about the collectibility of an amount already included in revenue, the uncollectible amount, or the amount in respect of which recovery has ceased to be probable, is recognised as an expense, rather than as an adjustment of the amount of revenue originally recognised.

23 An entity is generally able to make reliable estimates after it has agreed to the following with

the other parties to the transaction:

(a) each party's enforceable rights regarding the service to be provided and received by

the parties;

(b) the consideration to be exchanged; and

It is also usually necessary for the entity to have an effective internal financial budgeting and reporting system. The entity reviews and, when necessary, revises the estimates of revenue as the service is performed. The need for such revisions does not necessarily indicate that the outcome of the transaction cannot be estimated reliably.

24 The stage of completion of a transaction may be determined by a variety of methods. An entity

uses the method that measures reliably the services performed. Depending on the nature of the transaction, the methods may include:

(a) surveys of work performed;

(b) services performed to date as a percentage of total services to be performed; or

transaction. Only costs that reflect services performed to date are included in costs

incurred to date. Only costs that reflect services performed or to be performed are

included in the estimated total costs of the transaction.

Progress payments and advances received from customers often do not reflect the services performed.

25 For practical purposes, when services are performed by an indeterminate number of acts over

a specified period of time, revenue is recognised on a straight-line basis over the specified

period unless there is evidence that some other method better represents the stage of completion. When a specific act is much more significant than any other acts, the recognition of revenue is postponed until the significant act is executed.

26When the outcome of the transaction involving the rendering of services cannot be estimated reliably, revenue shall be recognised only to the extent of the expenses recognised that are recoverable.

27 During the early stages of a transaction, it is often the case that the outcome of the transaction

cannot be estimated reliably. Nevertheless, it may be probable that the entity will recover the transaction costs incurred. Therefore, revenue is recognised only to the extent of costs incurred that are expected to be recoverable. As the outcome of the transaction cannot be estimated reliably, no profit is recognised.

28 When the outcome of a transaction cannot be estimated reliably and it is not probable that the

costs incurred will be recovered, revenue is not recognised and the costs incurred are recognised as an expense. When the uncertainties that prevented the outcome of the contract being estimated reliably no longer exist, revenue is recognised in accordance with paragraph

20 rather than in accordance with paragraph 26.

Interest, royalties and dividends

29Revenue arising from the use by others of entity assets yielding interest, royalties and dividends shall be recognised on the bases set out in paragraph 30 when:

(a)it is probable that the economic benefits associated with the transaction will

flow to the entity; and

(b)the amount of the revenue can be measured reliably.

30Revenue shall be recognised on the following bases:

(a) interest shall be recognised using the effective interest method as set out in

HKAS 39, paragraphs 9 and AG5-AG8;

(b) royalties shall be recognised on an accrual basis in accordance with the

substance of the relevant agreement; and

is established.

31 [Deleted]

32 When unpaid interest has accrued before the acquisition of an interest-bearing investment, the

subsequent receipt of interest is allocated between pre-acquisition and post-acquisition periods;

only the post-acquisition portion is recognised as revenue. When dividends on equity securities

are declared from pre-acquisition profits, those dividends are deducted from the cost of the

securities. If it is difficult to make such an allocation except on an arbitrary basis, dividends are

recognised as revenue unless they clearly represent a recovery of part of the cost of the equity

securities.

33 Royalties accrue in accordance with the terms of the relevant agreement and are usually

recognised on that basis unless, having regard to the substance of the agreement, it is more

appropriate to recognise revenue on some other systematic and rational basis.

34 Revenue is recognised only when it is probable that the economic benefits associated with the

transaction will flow to the entity. However, when an uncertainty arises about the collectibility of

an amount already included in revenue, the uncollectible amount, or the amount in respect of

which recovery has ceased to be probable, is recognised as an expense, rather than as an

adjustment of the amount of revenue originally recognised.

Disclosure

35An entity shall disclose:

(a)the accounting policies adopted for the recognition of revenue including the

methods adopted to determine the stage of completion of transactions

involving the rendering of services;

(b)the amount of each significant category of revenue recognised during the

period, including revenue arising from:

(i)the sale of goods;

(ii)the rendering of services;

(iii)interest;

(iv)royalties;

(v) dividends; and

(c)the amount of revenue arising from exchanges of goods or services included in

each significant category of revenue.

36 An entity discloses any contingent liabilities and contingent assets in accordance with HKAS 37

Provisions, Contingent Liabilities and Contingent Assets. Contingent liabilities and contingent assets may arise from items such as warranty costs, claims, penalties or possible losses. Effective date

37 This Standard becomes operative for financial statements covering periods beginning

on or after 1 January 2005. Earlier application is encouraged. If an entity applies this Standard for a period beginning before 1 January 2005, it shall disclose that fact and apply Hong Kong (SIC) Interpretation (HK(SIC)-Int) 31 Revenue –Barter Transactions Involving Advertising Services at the same time.

38 Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Amendments to

HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards and HKAS 27 Consolidated and Separate Financial Statements), issued in October 2008, amended paragraph 32. An entity shall apply that amendment prospectively for annual periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the related amendments in paragraphs 4 and 38A of HKAS 27 for an earlier period, it shall apply the amendment in paragraph 32 at the same time.

HKAS 18 IE (November 2004) Appendix

This appendix accompanies, but is not part of, IAS 18. The examples focus on particular aspects of a transaction and are not a comprehensive discussion of all the relevant factors that might influence the recognition of revenue. The examples generally assume that the amount of revenue can be measured reliably, it is probable that the economic benefits will flow to the entity and the costs incurred or to be incurred can be measured reliably.

Sale of goods

The law in different countries may mean the recognition criteria in this Standard are met at different times. In particular, the law may determine the point in time at which the entity transfers the significant risks and rewards of ownership. Therefore, the examples in this section of the appendix need to be read in the context of the laws relating to the sale of goods in the country in which the transaction takes place.

1'Bill and hold' sales, in which delivery is delayed at the buyer's request but the buyer takes title and accepts billing.

Revenue is recognised when the buyer takes title, provided:

(a) it is probable that delivery will be made;

(b) the item is on hand, identified and ready for delivery to the buyer at the time the sale

is recognised;

(d) the usual payment terms apply.

Revenue is not recognised when there is simply an intention to acquire or manufacture the goods in time for delivery.

2Goods shipped subject to conditions.

(a) installation and inspection.

Revenue is normally recognised when the buyer accepts delivery, and installation and

inspection are complete. However, revenue is recognised immediately upon the

buyer's acceptance of delivery when:

(i) the installation process is simple in nature, for example the installation of a

factory tested television receiver which only requires unpacking and

connection of power and antennae; or

(ii) the inspection is performed only for purposes of final determination of

contract prices, for example, shipments of iron ore, sugar or soya beans.

(b)on approval when the buyer has negotiated a limited right of return.

If there is uncertainty about the possibility of return, revenue is recognised when the

shipment has been formally accepted by the buyer or the goods have been delivered

and the time period for rejection has elapsed.

(c)consignment sales under which the recipient (buyer) undertakes to sell the goods on

behalf of the shipper (seller).

Revenue is recognised by the shipper when the goods are sold by the recipient to a

third party.

(d)cash on delivery sales.

Revenue is recognised when delivery is made and cash is received by the seller or its

agent.

3Lay away sales under which the goods are delivered only when the buyer makes the final payment in a series of instalments.

Revenue from such sales is recognised when the goods are delivered. However, when experience indicates that most such sales are consummated, revenue may be recognised when a significant deposit is received provided the goods are on hand, identified and ready for delivery to the buyer.

4Orders when payment (or partial payment) is received in advance of delivery for goods not presently held in inventory, for example, the goods are still to be manufactured or will be delivered directly to the customer from a third party.

Revenue is recognised when the goods are delivered to the buyer.

5Sale and repurchase agreements (other than swap transactions) under which the seller concurrently agrees to repurchase the same goods at a later date, or when the seller has a call option to repurchase, or the buyer has a put option to require the repurchase, by the seller, of the goods.

For a sale and repurchase agreement on an asset other than a financial asset, the terms of the agreement need to be analysed to ascertain whether, in substance, the seller has transferred the risks and rewards of ownership to the buyer and hence revenue is recognised. When the seller has retained the risks and rewards of ownership, even though legal title has been transferred, the transaction is a financing arrangement and does not give rise to revenue. For a sale and repurchase agreement on a financial asset, IAS 39 Financial Instruments: Recognition and Measurement applies.

6Sales to intermediate parties, such as distributors, dealers or others for resale.

Revenue from such sales is generally recognised when the risks and rewards of ownership have passed. However, when the buyer is acting, in substance, as an agent, the sale is treated as a consignment sale.

7Subscriptions to publications and similar items.

When the items involved are of similar value in each time period, revenue is recognised on a straight-line basis over the period in which the items are despatched. When the items vary in value from period to period, revenue is recognised on the basis of the sales value of the item despatched in relation to the total estimated sales value of all items covered by the subscription.

8Instalment sales, under which the consideration is receivable in instalments.

Revenue attributable to the sales price, exclusive of interest, is recognised at the date of sale.

The sale price is the present value of the consideration, determined by discounting the instalments receivable at the imputed rate of interest. The interest element is recognised as revenue as it is earned, using the effective interest method.

9Real estate sales.

This example has been superseded by IFRIC Interpretation 15 Agreements for the Construction of Real Estate.

Revenue is normally recognised when legal title passes to the buyer. However, in some jurisdictions the equitable interest in a property may vest in the buyer before legal title passes and therefore the risks and rewards of ownership have been transferred at that stage. In such cases, provided that the seller has no further substantial acts to complete under the contract, it may be appropriate to recognise revenue. In either case, if the seller is obliged to perform any significant acts after the transfer of the equitable and/or legal title, revenue is recognised as the acts are performed. An example is a building or other facility on which construction has not been completed

In some cases, real estate may be sold with a degree of continuing involvement by the seller such that the risks and rewards of ownership have not been transferred. Examples are sale and repurchase agreements which include put and call options, and agreements whereby the seller guarantees occupancy of the property for a specified period, or guarantees a return on the buyer's investment for a specified period. In such cases, the nature and extent of the seller's continuing involvement determines how the transaction is accounted for. It may be accounted for as a sale, or as a financing, leasing or some other profit sharing arrangement. If it is accounted for as a sale, the continuing involvement of the seller may delay the recognition of revenue.

A seller also considers the means of payment and evidence of the buyer's commitment to

complete payment. For example, when the aggregate of the payments received, including the buyer's initial down payment, or continuing payments by the buyer, provide insufficient evidence of the buyer's commitment to complete payment, revenue is recognised only to the extent cash is received.

Rendering of services

10Installation fees.

Installation fees are recognised as revenue by reference to the stage of completion of the installation, unless they are incidental to the sale of a product in which case they are recognised when the goods are sold.

11Servicing fees included in the price of the product.

When the selling price of a product includes an identifiable amount for subsequent servicing (for example, after sales support and product enhancement on the sale of software), that amount is deferred and recognised as revenue over the period during which the service is performed. The amount deferred is that which will cover the expected costs of the services under the agreement, together with a reasonable profit on those services.

12Advertising commissions.

Media commissions are recognised when the related advertisement or commercial appears before the public. Production commissions are recognised by reference to the stage of completion of the project.

13 Insurance agency commissions.

Insurance agency commissions received or receivable which do not require the agent to render further service are recognised as revenue by the agent on the effective commencement or renewal dates of the related policies. However, when it is probable that the agent will be required to render further services during the life of the policy, the commission, or part thereof, is deferred and recognised as revenue over the period during which the policy is in force.

14 Financial service fees.

The recognition of revenue for financial service fees depends on the purposes for which the fees are assessed and the basis of accounting for any associated financial instrument. The description of fees for financial services may not be indicative of the nature and substance of the services provided. Therefore, it is necessary to distinguish between fees that are an integral part of the effective interest rate of a financial instrument, fees that are earned as services are provided, and fees that are earned on the execution of a significant act.

(a) Fees that are an integral part of the effective interest rate of a financial instrument.

Such fees are generally treated as an adjustment to the effective interest rate.

However, when the financial instrument is measured at fair value with the change in

fair value recognised in profit or loss, the fees are recognised as revenue when the

instrument is initially recognised.

(i) Origination fees received by the entity relating to the creation or acquisition

of a financial asset other than one that under IAS 39 is classified as a

financial asset at ‘fair value through profit or loss’.

Such fees may include compensation for activities such as evaluating the

borrower’s financial condition, evaluating and recording guarantees,

collateral and other security arrangements, negotiating the terms of the

instrument, preparing and processing documents and closing the transaction.

These fees are an integral part of generating an involvement with the

resulting financial instrument and, together with the related direct transaction

costs* (as defined in IAS 39), are deferred and recognised as an adjustment

to the effective interest rate.

(ii) Commitment fees received by the entity to originate a loan when the loan

commitment is outside the scope of IAS 39.

If it is probable that the entity will enter into a specific lending arrangement

and the loan commitment is not within the scope of IAS 39, the commitment

fee received is regarded as compensation for an ongoing involvement with

the acquisition of a financial instrument and, together with the related direct

transaction costs (as defined in IAS 39), is deferred and recognised as an

adjustment to the effective interest rate. If the commitment expires without

the entity making the loan, the fee is recognised as revenue on expiry. Loan

commitments that are within the scope of IAS 39 are accounted for as

derivatives and measured at fair value.

(iii) Origination fees received on issuing financial liabilities measured at

amortised cost.

These fees are an integral part of generating an involvement with a financial

liability. When a financial liability is not classified as ‘at fair value through

profit or loss’, the origination fees received are include d, with the related

transaction costs (as defined in IAS 39) incurred, in the initial carrying

amount of the financial liability and recognised as an adjustment to the

effective interest rate. An entity distinguishes fees and costs that are an

integral part of the effective interest rate for the financial liability from

origination fees and transaction costs relating to the right to provide services,

such as investment management services.

(b) Fees earned as services are provided.

(i) Fees charged for servicing a loan.

Fees charged by an entity for servicing a loan are recognised as revenue as

the services are provided.

(ii) Commitment fees to originate a loan when the loan commitment is outside

the scope of IAS 39.

If it is unlikely that a specific lending arrangement will be entered into and the

loan commitment is outside the scope of IAS 39, the commitment fee is

recognised as revenue on a time proportion basis over the commitment

period. Loan commitments that are within the scope of IAS 39 are accounted

for as derivatives and measured at fair value.

(iii) Investment management fees

Fees charged for managing investments are recognised as revenue as the

services are provided.

*In Improvements to IFRSs issued in May 2008, the Board replaced the term ‘direct costs’ with ‘transaction costs’ as defined in paragraph 9 of IAS 39. This amendment removed an inconsistency for costs incurred in originating financial assets and liabilities that should be deferred and recognised as an adjustment to the underlying effective interest rate. ‘Direct costs’, as previously defined, did not re quire such costs to be incremental.

Incremental costs that are directly attributable to securing an investment

management contract are recognised as an asset if they can be identified

separately and measured reliably and if it is probable that they will be

recovered. As in IAS 39, an incremental cost is one that would not have been

incurred if the entity had not secured the investment management contract.

The asset represents the entity’s contractual right to benefit from providing

investment management services, and is amortised as the entity recognises

the related revenue. If the entity has a portfolio of investment management

contracts, it may assess their recoverability on a portfolio basis.

Some financial services contracts involve both the origination of one or more

financial instruments and the provision of investment management services.

An example is a long-term monthly saving contract linked to the

management of a pool of equity securities. The provider of the contract

distinguishes the transaction costs relating to the origination of the financial

instrument from the costs of securing the right to provide investment

management services.

The fees are recognised as revenue when the significant act has been completed, as

in the examples below.

(i) Commission on the allotment of shares to a client.

The commission is recognised as revenue when the shares have been

allotted.

(ii) Placement fees for arranging a loan between a borrower and an investor.

The fee is recognised as revenue when the loan has been arranged.

(iii) Loan syndication fees.

A syndication fee received by an entity that arranges a loan and retains no

part of the loan package for itself (or retains a part at the same effective

interest rate for comparable risk as other participants) is compensation for

the service of syndication. Such a fee is recognised as revenue when the

syndication has been completed.

15Admission fees.

Revenue from artistic performances, banquets and other special events is recognised when the event takes place. When a subscription to a number of events is sold, the fee is allocated to each event on a basis which reflects the extent to which services are performed at each event.

16Tuition fees.

Revenue is recognised over the period of instruction.

17Initiation, entrance and membership fees.

Revenue recognition depends on the nature of the services provided. If the fee permits only membership, and all other services or products are paid for separately, or if there is a separate annual subscription, the fee is recognised as revenue when no significant uncertainty as to its collectibility exists. If the fee entitles the member to services or publications to be provided during the membership period, or to purchase goods or services at prices lower than those charged to non-members, it is recognised on a basis that reflects the timing, nature and value of the benefits provided.

18Franchise fees.

Franchise fees may cover the supply of initial and subsequent services, equipment and other tangible assets, and know-how. Accordingly, franchise fees are recognised as revenue on a basis that reflects the purpose for which the fees were charged. The following methods of franchise fee recognition are appropriate:

(a) Supplies of equipment and other tangible assets.

The amount, based on the fair value of the assets sold, is recognised as revenue

when the items are delivered or title passes.

(b)Supplies of initial and subsequent services.

Fees for the provision of continuing services, whether part of the initial fee or a

separate fee, are recognised as revenue as the services are rendered. When the

separate fee does not cover the cost of continuing services together with a reasonable

profit, part of the initial fee, sufficient to cover the costs of continuing services and to

provide a reasonable profit on those services, is deferred and recognised as revenue

as the services are rendered.

The franchise agreement may provide for the franchisor to supply equipment,

inventories, or other tangible assets, at a price lower than that charged to others or a

price that does not provide a reasonable profit on those sales. In these circumstances,

part of the initial fee, sufficient to cover estimated costs in excess of that price and to

provide a reasonable profit on those sales, is deferred and recognised over the period

the goods are likely to be sold to the franchisee. The balance of an initial fee is

recognised as revenue when performance of all the initial services and other

obligations required of the franchisor (such as assistance with site selection, staff

training, financing and advertising) has been substantially accomplished.

The initial services and other obligations under an area franchise agreement may

depend on the number of individual outlets established in the area. In this case, the

fees attributable to the initial services are recognised as revenue in proportion to the

number of outlets for which the initial services have been substantially completed.

If the initial fee is collectible over an extended period and there is a significant

uncertainty that it will be collected in full, the fee is recognised as cash instalments are

received.

Fees charged for the use of continuing rights granted by the agreement, or for other

services provided during the period of the agreement, are recognised as revenue as

the services are provided or the rights used.

(d) Agency transactions.

Transactions may take place between the franchisor and the franchisee which, in

substance, involve the franchisor acting as an agent for the franchisee. For example,

the franchisor may order supplies and arrange for their delivery to the franchisee at no

profit. Such transactions do not give rise to revenue.

19Fees from the development of customised software.

Fees from the development of customised software are recognised as revenue by reference to the stage of completion of the development, including completion of services provided for post-delivery service support.

Interest, royalties and dividends

20Licence fees and royalties.

Fees and royalties paid for the use of an entity's assets (such as trademarks, patents, software, music copyright, record masters and motion picture films) are normally recognised in accordance with the substance of the agreement. As a practical matter, this may be on a straight-line basis over the life of the agreement, for example, when a licensee has the right to use certain technology for a specified period of time.

HKAS 18 IE (November 2004March 2010) An assignment of rights for a fixed fee or non refundable guarantee under a non-cancellable contract which permits the licensee to exploit those rights freely and the licensor has no remaining obligations to perform is, in substance, a sale. An example is a licensing agreement for the use of software when the licensor has no obligations subsequent to delivery. Another example is the granting of rights to exhibit a motion picture film in markets where the licensor has no control over the distributor and expects to receive no further revenues from the box office receipts. In such cases, revenue is recognised at the time of sale.

In some cases, whether or not a licence fee or royalty will be received is contingent on the occurrence of a future event. In such cases, revenue is recognised only when it is probable that the fee or royalty will be received, which is normally when the event has occurred.

21 Determining whether an entity is acting as a principal or as an agent (2009 amendment).

Paragraph 8 states that ‘in an agency relationship, the gross inflows of economic benefits include amounts collected on behalf of the principal and which do not result in increases in equity for the entity. The amounts collected on behalf of the principal are not revenue. Instead, revenue is the amount of commission.’ Determining whether an entity is acting as a principal or as an agent requires judgement and consideration of all relevant facts and circumstances.

An entity is acting as a principal when it has exposure to the significant risks and rewards associated with the sale of goods or the rendering of services. Features that indicate that an entity is acting as a principal include:

(a) the entity has the primary responsibility for providing the goods or services to the

customer or for fulfilling the order, for example by being responsible for the

acceptability of the products or services ordered or purchased by the customer;

(b) the entity has inventory risk before or after the customer order, during shipping or on

return;

by providing additional goods or services; and

(d) the entity bears the customer’s credit risk for the amount receivable from the

customer.

An entity is acting as an agent when it does not have exposure to the significant risks and rewards associated with the sale of goods or the rendering of services. One feature indicating that an entity is acting as an agent is that the amount the entity earns is predetermined, being either a fixed fee per transaction or a stated percentage of the amount billed to the customer.

HKAS 18 (August 2008) Appendix A

Comparison with International Accounting Standards

This comparison appendix, which was prepared as at October 2004 and deals only with significant differences in the standards extant, is produced for information only and does not form part of the standards in HKAS 18.

The International Accounting Standard comparable with HKAS 18 is IAS 18 Revenue.

There are no major textual differences between HKAS 18 and IAS 18.

HKAS 18 (August 2008March 2010) Appendix B

Amendments resulting from other HKFRSs

The following sets out amendments required for this Standard resulting from other newly issued HKFRSs that are not yet effective. Once effective, the amendments set out below will be incorporated into the text of this Standard and this appendix will be deleted. In the amended paragraphs shown below, new text is underlined and deleted text is struck through.

HKFRS 9 Financial Instruments (issued in November 2009) - effective for annual periods beginning on or after 1 January 2013

In the rubric the reference to ‘pa ragraphs 1–38’ is amended to ‘paragraphs 1–39’. Paragraph 6(d) and the last sentence of paragraph 11 are amended and paragraph 39 is added as follows:

6 This Standard does not deal with revenue arising from:

...

(d) changes in the fair value of financial assets and financial liabilities or their

disposal (see HKFRS 9 Financial Instruments and HKAS 39 Financial

Instruments: Recognition and Measurement);

11 In most cases … The difference between the fair value and the nominal amount of

the consideration is recognised as interest revenue in accordance with paragraphs

29 and 30 and in accordance with HKAS 39 and HKFRS 9.

39 HKFRS 9, issued in November 2009, amended paragraphs 6(d) and 11. An entity

shall apply those amendments when it applies HKFRS 9.

In the appendix to IAS 18, examples 5 and 14(a) are amended as follows:

5 ...

For a sale and repurchase agreement on an asset other than a financial asset, the

terms of the agreement need to be analysed to ascertain whether, in substance, the

seller has transferred the risks and rewards of ownership to the buyer and hence

revenue is recognised. When the seller has retained the risks and rewards of

ownership, even though legal title has been transferred, the transaction is a

financing arrangement and does not give rise to revenue. For a sale and repurchase

agreement on a financial asset, IFRS 9 Financial Instruments and IAS 39 Financial

Instruments: Recognition and Measurement apply applies.

14 Financial service fees

...

(a) Fees that are an integral part of the effective interest rate of a financial

instrument.

...

Such fees may include compensation for activities such as

evaluating the borrower’s financial condition, evaluating and

recording guarantees, collateral and other security arrangements,

negotiating the terms of the instrument, preparing and processing

documents and closing the transaction. These fees are an

integral part of generating an involvement with the resulting

financial instrument and, together with the related transaction

costs [footnote omitted] (as defined in IAS 39), are deferred and

recognised as an adjustment to the effective interest rate.

...

新收入会计准则修订稿

新收入会计准则 WEIHUA system office room 【WEIHUA 16H-WEIHUA WEIHUA8Q8-

摘?要：财政部于近日发布了修订后的收入会计准则，与原有的收入准则相比，新修订后的收入准则在会计理念、收入确认模式等方面均发生了重要的变化。如何正确理解和执行新收入准则，是企业当前迫切需要探讨的问题。关键词：收入；会计准则；确认和计量财政部于2017年7月19日发布了关于修订印发《企业会计准则第14号——收入》的通知，通知要求，在境内外同时上市的公司，以及在境外上市的公司从2018年1月1日起执行新收入准则；境内上市公司则从2020年1月1日起执行新收入准则；执行企业会计准则的非上市公司则从2021年1月1日起执行新收入准则。从上述时间表看，如何正确理解和执行新收入准则，是企业当前迫切需要探讨的问题。 1?新旧收入会计准则的主要差异与现行的收入准则相比，新收入准则在收入确认模式和理念方面发生了明显的变化，现综述如下：统一了收入确认模型当前，规范收入确认和计量的会计准则有两项:分别是第14号会计准则——收入和第15号会计准则——建造合同,前者是按照与商品所有权相联系的控制权转移为收入确认的主要原则，后者则主要以完工百分比法为收入确认的主要模式。在收入准则与建造合同准则并行的情况下，二者的边界是很难进行准确界定，有可能会导致类似的交易采用不同的会计收入确认和计量方法，从而降低了会计信息的可比性。新收入准则将现行收入准则和建造合同准则进行了合并，使二者采用了共同的收入确认模型。企业执行新收入准则之后，原建造合同准则不再执行，二者的边界不复存在，会计信息的可比性有了基本的保障。以控制权转移作为收入确认的时间标准现行收入准则要求区分销售商品收入和提供劳务收入，对于销售商品收入的确认，要求把商品所有权上的主要风险和报酬转移作为收入确认的五个条件当中的首要条件。然而在会计实务中，商品所有权上的主要风险和报酬转移有时候也是很准确判断。新收入准则打破了销售商品收入和提供劳务收入的界

香港财务报告准则体系

中文版中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一的附录2 香港财务报告准则体系 _________________________________________________________________________ 编制和呈报财务报表的框架香港财务报告准则 ? 香港财务报告准则第1号——首次采用香港财务报告准则 ? 香港财务报告准则第2号——以股份为基础的支付 ? 香港财务报告准则第3号——企业合并 ? 香港财务报告准则第4号——保险合同 ? 香港财务报告准则第5号——持有待售的非流动资产和终止经营 ? 香港财务报告准则第6号——矿产资源的勘查与评估 ? 香港财务报告准则第7号——金融工具披露香港会计准则 ? 香港会计准则第1号——财务报表列报 ? 香港会计准则第2号——存货 ? 香港会计准则第7号——现金流量表 ? 香港会计准则第8号——会计政策、会计估计变更和差错 ? 香港会计准则第10号——资产负债表日后事项 ? 香港会计准则第11号——建造合同 ? 香港会计准则第12号——所得税 ? 香港会计准则第14号——分部报告 ? 香港会计准则第16号——不动产、厂场和设备 ? 香港会计准则第17号——租赁 ? 香港会计准则第18号——收入 ? 香港会计准则第19号——雇员福利

? 香港会计准则第20号——政府补助的会计和政府援助的披露 ? 香港会计准则第21号——汇率变动的影响 ? 香港会计准则第23号——借款费用 ? 香港会计准则第24号——关联方披露 ? 香港会计准则第26号——退休褔利计划的会计和报告 ? 香港会计准则第27号——合并财务报表和单独财务报表 ? 香港会计准则第28号——联营中的投资 ? 香港会计准则第29号——恶性通货膨胀经济中的财务报告 ? 香港会计准则第31号——合营中的权益 ? 香港会计准则第32号——金融工具列报 ? 香港会计准则第33号——每股收益 ? 香港会计准则第34号——中期财务报告 ? 香港会计准则第36号——资产减值 ? 香港会计准则第37号——准备、或有负债和或有资产 ? 香港会计准则第38号——无形资产 ? 香港会计准则第39号——金融工具确认和计量 ? 香港会计准则第40号——投资性房地产 ? 香港会计准则第41号——农业香港（国际财务报告解释委员会）解释公告 ? 香港（国际财务报告解释委员会）解释公告第1号——已存在的拆卸、复原及其他类似的负债项目的改变 ? 香港（国际财务报告解释委员会）解释公告第2号——会员于合作实体的股权及相类似工具 ? 香港（国际财务报告解释委员会）解释公告第4号——确定一项协议是否包含租赁 ? 香港（国际财务报告解释委员会）解释公告第5号——对来自拆卸、复原及环境复原基金权益的权利 ? 香港（国际财务报告解释委员会）解释公告第6号——参与特定市场而产生的负债：废旧电子电气设备 ? 香港（国际财务报告解释委员会）解释公告第7号——《香港会计准则第29号——恶性通货膨胀经济中的财务报告》所规定的重述方法的应用 ? 香港（国际财务报告解释委员会）解释公告第8号——《香港财务报告准则第2号》的范围 ? 香港（国际财务报告解释委员会）解释公告第9号——嵌入衍生工具的重新评估 ? 香港（国际财务报告解释委员会）解释公告第10号——中期财务报告和减值

F-Council 中美国际会计准则活动之收入的确认与计量

F-Council空中电话会议中心报告
中美国际会计准则系列活动之收入的确认与计量
1

报告说明
本报告是根据2010年7月12日F-Council空中电话会议“中美国际会计准则系列活动之收入的确认与计量”讨论会中的重点内容总结而成，介绍了中美国际会计准则中对收入的确认与计量列举了些有关确认收入的例子希望本报告能为财务管中对收入的确认与计量，列举了一些有关确认收入的例子。希望本报告能为财务管理人员在具体操作上提供参考。
报告内容
z中国企业会计准则之收入的确认与计量 z美国公认会计准则之收入的确认与计量 z互动问答

第一部分
中国企业会计准则之收入的确认与计量

收入
1.收入的定义
4.收入的计量
2.收入的范围
3.收入的确认标准

收入的定义
中国会计准则第14号文：收入是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。
附：国际会计准则第18号文：收入是指企业在正常经营业务中所产生的收益，可有各种名称，包括销售收入、服务收费、利息、股利和使用费。本号准则旨在阐明对于一定类型的交易和事项形成的收入所作的会计处理。

收入的范围
包括
不适用
销售商品收入
租赁收入
提供劳务收入
建造合同收入
让渡资产使用权收入
原保险合同收入
再保险合同收入企业代第三方收取的款项，应当作为负债处理，不应当确认为收入。长期股权投资收入

《企业会计准则第14号——收入》应用指南

一、单选题 1、下列选项中适用收入准则的是（）。 A、租赁合同取得租金收入 B、进行股权投资取得的现金股利 C、企业以存货换取客户的存货 D、进行债权投资收取的利息收入【正确答案】 C 【答案解析】企业对外出租资产收取的租金、进行债权投资收取的利息、进行股权投资取得的现金股利等，不适用本准则。 2、下列选项中用来核算企业确认的除主营业务活动以外的其他经营活动实现的收入的会计科目是（）。 A、其他业务收入 B、主营业务收入 C、主营业务成本 D、其他业务成本【正确答案】 A 【答案解析】其他业务收入科目核算企业确认的除主营业务活动以外的其他经营活动实现的收入，包括出租固定资产、出租无形资产、出租包装物和商品、销售材料、用材料进行非货币性交换（非货币性资产交换具有商业实质且公允价值能够可靠计量）或债务重组等实现的收入。企业（保险）经营受托管理业务收取的管理费收入，也通过本科目核算。 3、下列选项中用来核算企业确认销售商品、提供服务等主营业务收入时应结转的成本的会计科目是（）。 A、其他业务收入 B、主营业务收入 C、主营业务成本 D、其他业务成本【正确答案】 C 【答案解析】主营业务成本科目核算企业确认销售商品、提供服务等主营业务收入时应结转的成本。 4、下列选项中用来核算企业取得合同发生的、预计能够收回的增量成本的会计科目是（）。 A、合同取得成本 B、合同履约成本减值准备 C、合同履约成本 D、合同取得成本减值准备【正确答案】 A 【答案解析】合同取得成本科目核算企业取得合同发生的、预计能够收回的增量成本。

5、（）是指企业根据某商品或类似商品的市场售价，考虑本企业的成本和毛利等进行适当调整后的金额，确定其单独售价的方法。 A、成本加成法 B、余值法 C、市场调整法 D、净值法【正确答案】 C 【答案解析】市场调整法，是指企业根据某商品或类似商品的市场售价，考虑本企业的成本和毛利等进行适当调整后的金额，确定其单独售价的方法。 6、（）是指企业根据某商品的预计成本加上其合理毛利后的金额，确定其单独售价的方法。主要用于新产品的定价，市场上无同类产品售价。 A、成本加成法 B、余值法 C、市场调整法 D、净值法【正确答案】 A 【答案解析】成本加成法，是指企业根据某商品的预计成本加上其合理毛利后的金额，确定其单独售价的方法。主要用于新产品的定价，市场上无同类产品售价。 7、（）是指企业根据合同交易价格减去合同中其他商品可观察单独售价后的余额，确定某商品单独售价的方法。 A、成本加成法 B、余值法 C、市场调整法 D、净值法【正确答案】 B 【答案解析】余值法，是指企业根据合同交易价格减去合同中其他商品可观察单独售价后的余额，确定某商品单独售价的方法。 8、下列选项中不是一项安排是委托代销安排的迹象的是（）。 A、在特定事件发生之前 B、企业能够要求将委托代销的商品退回 C、尽管受托方可能被要求向企业支付一定金额的押金，但是，其并没有承担对这些商品无条件付款的义务 D、企业不能够要求将委托代销的商品退回【正确答案】 D 【答案解析】表明一项安排是委托代销安排的迹象包括但不限于：一是在特定事件发生之前（例如，向最终客户出售商品或指定期间到期之前），企业拥有对商品的控制权。

内地与香港会计准则的差异

香港与内地会计准则比较 (2010-12-05 23:17:21) 转载▼ 标签：分类： PRC_GAAP 转载原文地址：香港与内地会计准则比较作者：留有余味香港会计准则强调公允价值的使用，而内地会计准则更加偏重历史成本，即强调账面价值。同国际会计准则相一致，香港会计准则在涉及资产计价，特别是资产交易的情况下，强调了资产公允价值的运用，而内地修改后的《企业会计制度》基本上以账面价值为资产计价的基础，这种差别突出表现在对投资的核算和非货币性交易的会计处理上。在资产减值的计提方面，同内地会计准则相比，香港会计准则更为强调专业判断和个别认定。尽管两地的会计准则均规定了应当根据资产的实际状况计提减值准备，但具体的规定上有所不同。总体上看，内地的规定更为具体，例如对于应收账款不能全额计提坏账准备的情况都进行了具体规定，而香港会计准则就此规定得较为原则，资产减值中个别认定法应用的较为普遍，反映出准则本身更加强调公司和会计师的专业判断。都将关联方及其交易的处理作为重点，但各有侧重。关联方交易的会计处理及信息披露是会计准则的重点内容之一。相比之下，内地会计准则为防止公司利用关联方交易操纵利润，对关联方之间出售资产等交易的会计处理进行了更为严格的规定，而香港会计准则似乎更为强调关联方及其交易的充分披露。应收款项 -------------------------------------------------------------------------------- 香港准则规定坏账计提范围比内地广，包括一切债权，如应收账款、其他应收款、应收债券等。内地准则规定四类应收款项不能计提全额准

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新收入会计准则对各行业的影响概述致同观点 2017年7月5日，财政部正式发布了《关于修订印发的通知》。在境内外同时上市的企业以及在境外上市并采用国际财务报告准则或企业会计准则编制财务报表的企业，自2018年1月1日起施行；其他境内上市企业，自2020年1月1日起施行；执行企业会计准则的非上市企业，自2021年1月1日起施行。新CAS 14将会影响很多行业的收入确认时点和金额，收入确认的进度可能加快或推迟。其中，影响较大的行业包括房地产、建筑施工、零售、电商、网络游戏、软件、电信、制造业等。企业需要对财务、运营、税务、内控系统等方面尽早筹划，为新CAS 14的实施做好充分准备。一、对房地产行业的影响新CAS 14的发布，房地产企业应考虑： 1、对价可收回性评估的影响； 2、预售业务收入确认时间； 3、已竣工房产的销售时点； 4、交易价格是否存在重大融资成分； 5、合同是否包含可变对价；

6、合同成本的确认。二、对建筑施工行业的影响新CAS 14的发布，建筑施工企业应考虑： 1、合同订立之前的成本资本化问题； 2、建筑合同是否为一项履约义务； 3、在某一时段内还是在某一时点确认收入； 4、合同进度的计量； 5、可变对价； 6、合同变更。三、对零售行业的影响新CAS 14的发布，零售企业应考虑： 1、折扣、返利和其他激励措施的计量； 2、合同生产安排的计量； 3、质量保证； 4、退货； 5、授权许可和特许经营的计量。四、对电商行业的影响新CAS 14的发布，电商企业应考虑： 1、自营销售下的收入确认时点； 2、7天无理由退货的收入确认； 3、主要责任人和代理人的识别； 4、存在多个履约义务的交易价格分摊；

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SSAP 17 STATEMENT OF STANDARD ACCOUNTING PRACTICE 17 PROPERTY, PLANT AND EQUIPMENT (Issued July 1995; revised April 2001 in bold type) The standards, which have been set in bold italic type, should be read in the context of the background material and implementation guidance and in the context of the Foreword to Statements of Standard Accounting Practice ,Interpretationsand Accounting Guidelines. Accounting standardsStatements of Standard Accounting Practiceare not intended to apply to immaterial items (see paragraph 8 of the Foreword). Introduction The objective of this Statement is to prescribe the accounting treatment for property, plant and equipment. The principal issues in accounting for property, plant and equipment are the timing of recognition of the assets, the determination of their carrying amounts and the depreciation charges to be recognised in relation to them , and the determination and accounting treatment of other impairments to the carrying amounts . Scope 1.This Statement should be applied in accounting for property, plant and equipment except when another Statement of Standard Accounting Practice requires or permits a different accounting treatment. 2.Charitable, government subvented and not-for-profit organisations whose long-term financial objective is other than to achieve operating profits (eg. trade associations, clubs and retirement schemes) are exempted from compliance with this Statement provided that full disclosure of their accounting policies is made. Nonetheless, these enterprises are encouraged to follow the accounting practices set out in this Statement. 3. This Statement supersedes SSAP 6 "Depreciation accounting". While this Statement is not primarily intended to apply to assets other than property, plant and equipment, many of the principles contained in this Statement may also be appropriate for other depreciable assets. does not apply to: Statement 4. This a. forests and similar regenerative natural resources; and b. mineral rights, the exploration for and extraction of minerals, oil, natural gas and similar non-regenerative resources. However, this Statement does apply to property, plant and equipment used to develop or maintain the activities or assets covered in a. or b. but separable from those activities or assets. 5. In some circumstances other Statements of Standard Accounting Practice permit the initial recognition of the carrying amount of property, plant and equipment to be determined using an approach different from that prescribed in this Statement. For example, SSAP 7 "Group accounts" SSAP 30 "Business combinations" requires property, plant and equipment acquired in a business combination to be measured initially at fair value even when it exceeds cost. However in such cases all other aspects of the accounting treatment for these assets, including depreciation, are determined by the requirements of this Statement.

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《企业会计准则第14号——收入》应用指南 2018 财政部会计司编写组编著

目录一、总体要求 (1) 二、关于适用范围 (2) 三、关于应设置的相关会计科目和主要账务处理 (3) （一）“主营业务收入” (3) （二）“其他业务收入” (4) （三）“主营业务成本” (4) （四）“其他业务成本” (4) （五）“合同履约成本” (5) （六）“合同履约成本减值准备” (5) （七）“合同取得成本” (5) （八）“合同取得成本减值准备” (6) （九）“应收退货成本” (6) （十）“合同资产” (6) （十一）“合同资产减值准备” (7) （十二）“合同负债” (7) 四、关于收入的确认 (8) （一）识别与客户订立的合同 (8) （二）识别合同中的单项履约义务 (18) （三）履行每一单项履约义务时确认收入 (24) 五、关于收入的计量 (41) （一）确定交易价格 (41) （二）将交易价格分摊至各单项履约义务 (51) 六、关于合同成本 (59) （一）合同履约成本 (59) （二）合同取得成本 (60) （三）摊销和减值 (62) 七、关于特定交易的会计处理 (64) （一）附有销售退回条款的销售 (64) （二）附有质量保证条款的销售 (67) （三）主要责任人和代理人 (69) （四）附有客户额外购买选择权的销售 (74)

（五）授予知识产权许可 (79) （六）售后回购 (84) （七）客户未行使的权利 (86) 八、关于列报和披露 (89) （一）列报 (89) （二）披露 (94) 附录二 (100) 《企业会计准则第 14 号——收入》修订说明 (100) 一、本准则的修订背景 (100) 二、本准则的修订过程 (100) （一）前期准备阶段 (101) （二）起草阶段 (101) （三）公开征求意见阶段 (101) （四）修改完善阶段 (102) 三、本准则修订的主要内容 (102) （一）将现行收入和建造合同两项准则纳入统一的收入确认模型 (102) （二）以控制权转移替代风险报酬转移作为收入确认时点的判断标准 (103) （三）对于包含多重交易安排的合同的会计处理提供更明确的指引 (103) （四）对于某些特定交易（或事项）的收入确认和计量给出了明确规定 (103) 四、本准则实施影响的分析 (104) 五、本准则修订需要说明的问题 (104) （一）总额还是净额确认收入 (104) （二）余值法的采用 (105) （三）重大融资成分的折现率 (105) （四）与合同成本有关的资产的减值 (105) （五）准则实施范围和时间安排 (106) （六）准则实施的衔接规定 (106)

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国际会计准则第18号收入（1993年12月修订）目的在编制和呈报财务报表的结构中，收益被定义为会计期间经济利益的增加，其表现形式为因资产的流入或增加、负债的减少而导致的权益的增加，但不包括由于投资者出资而引起的权益的增加。收益包括收入和利得。收入是指企业在正常经营业务中所产生的收益，可以有各种名称，包括销售收入、服务收费、利息、股利和使用费。本号准则旨在阐明对于一定类型的交易和事项形成的收入所作的会计处理。对收入的会计处理，主要问题在于确认收入的时间。收入应在未来的经济利益很可能流入企业，并且能够可靠地计量时予以确认。本号准则将明确何时适用以上标准对收入进行确认。此外，本号准则还将提供运用这些标准的实务指南。范围 1．本号准则适用于对以下交易和事项所形成的收入的会计处理：（1）销售商品；（2）提供劳务；以及（3）他人使用企业的资产而产生的利息、使用费和股利。 2．本号准则替代于1982年发布的国际会计准则第18号“收入的确认”。 3．商品包括企业为出售而生产和外购的商品，如零售商购进的商品，或持有的待售土地以及其他不动产。 4．提供劳务，其典型方式是企业在承诺的期限内完成合同所约定的劳务。该劳务可仅限于一个会计期间，也可跨越多个会计期间。某些劳务合同与建筑合同直接相关，如项目经理和建筑师所提供的劳务。由这些合同所产生的收入不在本号准则中涉及，而应参照国际会计准则第11号“建筑合同”所规定的对建筑合同的要求来处理。 5．他人使用企业的资产所产生的收入，有以下形式：（1）利息，是指因使用企业的现金或现金等价物而支付或应付给企业的费用；（2）使用费，是指因使用企业的长期资产，如专利权、商标权、著作权和计算机软件等而支付给企业的费用；以及（3）股利，是指股东根据其所拥有的资本份额而分得的利润。 6．本号准则不涉及到由以下方式产生的收入：

内地会计与香港会计实务核算比较剖析

内地会计与香港会计实务核算比较内地会计与香港会计实务核算比较 ◆外币核算香港关于外币核算处理的规定较为详细香港《会计实务准则》第11号规定： A.企业因外币交易而产生的每项资产、负债、收入、成本均按当日的市场汇率折算为编表货币单位，也可按实际的外币记账。 B.规定了外汇期货合同及外国子公司报表合并的外币处理方法。中国内地在《企业财务通则》、《股份有限公司会计制度》、《外商投资企业会计制度》及行业会计制度中对外币业务核算作了较为详细的规定： A.企业发生外币业务时，按当时的国家外汇牌价作为记账汇率或按业务发生的当月月初的国家外汇牌价作为记账汇率进行折算。 B.企业各种外币项目（应指货币性项目）的期末余额，须按照期末国家外汇牌价折合成记账本位币金额，与账面记账本位币金额的差额作为财务费用――汇兑损益，计入当期损益。 C.企业发生的汇兑损益，在筹建期间发生的，计入开办费；生产经营期间发生的，计入财务费用；清算期间发生的，计入清算损益；与购建固定资产或无形资产有关的，在该资产完工入账前计入购建资产的价值。 D.以外币收支为主的企业，，可以某种外币为记账本位币，但编制报表时应折算为人民币反映。中国内地还是外汇管制，外汇不能自由兑换，官方公布外汇牌价与市场真实汇率有一定的差价，不能真实反映外币业务情况。目前仍没有规定外币期货合同和国外子公司报表折合成人民币的处理方法，而只作理论探讨。 ◆存货核算 1、存货在中国内地的分类有商品、产成品、半成品、在产品、材料、包装物、低值易耗品、周转材料归类为固定资产外，其余均为库存，但归类为产成品、在产品和原材料。

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浅析新收入准则《企业会计准则第14号——收入》发表时间：2018-03-24T11:31:28.697Z 来源：《防护工程》2017年第32期作者：李彤 [导读] 并允许企业提前施行。新收入准则的发布与施行，表明中国企业会计准则与国际财务报告准则正持续趋同。中国航空综合技术研究所计划财务部北京 100028 摘要：新收入准则的发布与施行表明中国企业会计准则与国际财务报告准则趋同程度进一步加强。新收入准则以合同约定为指导，与先前确认收入的方法有很大变化。作者对新收入准则的主要变化和确认收入的“五步法”进行简要分析，并以相关举例加以说明。新收入准则对企业财务管理建设提出更高要求，，对企业原有的收入确认和计量方法也带来很大影响。 2017年7月5日财政部发布《企业会计准则第14号——收入》（财会【2017】22号），简称“新收入准则”。2018年1月1日，将在境内外同时上市的企业和在境外上市并采用国际财务报告准的企业施行该准则；2020年1月1日，将在其他境内上市企业施行该准则；2021年1月1日，将在执行企业会计准则的非上市企业施行，并允许企业提前施行。新收入准则的发布与施行，表明中国企业会计准则与国际财务报告准则正持续趋同。一、新准则主要修订内容 1.合并现行准则。新收入准则将现行《企业会计准则第14号——收入》和《企业会计准则第15号——建造合同》两项准则纳入统一的收入确认模型； 2.新的收入确认判断标准。以控制权转移替代风险报酬转移作为新收入准则对收入确认时点的判断标准，“控制”概念得到进一步运用。 3.多重交易安排合同的指引。对于包含多重交易安排的合同的会计处理提供了更加明确的指引。 4.某些特定交易的明确规定。对于某些特定交易或事项的收入确认和计量给出了明确的规定。二、应用核心原则的五步法模型新收入准确明确，确认收入的方式应当反应客户转让商品或服务的模式，而确认的金额应反应企业预计因交付这些商品或服务而有权获得的对价。基于核心原则的五步法模型包括：识别与客户之间的合同、识别合同中的履约义务、确定交易价格、将交易价格分摊至履约义务和在履约时点或履约期间确认收入。（一）识别与客户之间的合同 1.合同合并企业与同一客户（或该客户的关联方）同时订立或在相近时间内先后订立的两份或多份合同，在满足下述条件之一时，应合并为一份合同处理。（1）该两份或多份合同基于同一商业目的而订立并构成一揽子交易；（2）该两份或多份合同中的一份合同的对价金额取决于其他合同的定价或履行情况；（3）该两份或多份合同中所承诺的商品构成单项义务。 2.合同修订合同修订增加了可明确区分的商品及合同价款，且新增合同价款反映了新增商品单独售价的，应当将改合同变更部分作为一份单独的合同进行会计处理。如果剩余商品或服务与已转让的商品不可明确区分，则合同的修订视为现有合同的一部分，在合同变更日需要更新交易价格和履约进度计量结果，采用累计追加调整法对修订进行核算。如果增加的对价不能反映新增履约义务的单独售价，但剩余服务与已提供服务“可明确区分”，则视为终止现有合同，产生新合同，采用未来适用法对修订进行调整。 3.基于合同分析履约义务是否可明确区分。例如，飞机制造商接受设计并制造10架新型飞机的订单，新型号飞机中部分功能尚未在其他飞机中应用，预期在生产原型机的过程中会对设计进行不断的修改，最终交付给用户的产品知识飞机，不包括其他知识产权。在这种情况下，虽然设计和生产是可区分的两项工作，但是基于合同分析两者之间的关系，可以得出：一方面，向客户最终交付的只有产品本身；另一方面，没有飞机的交付，客户不能够单独从设计工作中受益。因此，通常会将设计和生产看成一项履约义务。（二）识别履约义务基于合同，商品服务本身是否可分不应着重在功能上关联度，更应关注商品和服务在履约义务中相互改变的影响。如果商品服务本身可分，但是企业需提供重大的服务以将该商品与合同中承诺的其他商品整合成合同约定的组合产出转让给客户，则应将两项或多项已承诺的商品或服务合并。以“质保”为例，如果消费者可以选择单独购买质保，则应该将质保作为履约义务核算，并将交易价格分摊至质保服务；如果为所销售商品符合既定标准之外提供了一项单独的服务（服务类质保），则应当按照《企业会计准则13号——或有事项》进行会计处理（保证类质保）。（三）确定交易价格确定交易价格需要考虑固定对价、可变对价、应付给客户的对价、非现金对价等，并且要考虑如何识别出重大融资成分。如果识别出重大融资成分，则须对交易价格作出调整。（四）将交易价格分摊至履约义务企业分摊至每一项履约义务的交易价格（或可明确区分的商品或服务）的交易价格均应反映其因向客户转让相关商品或服务而预计有权获得的对价金额。（五）确认收入确认收入分为在某一时点确认和在某一段确认。如果客户获得商品控制权，则在某一时点确认收入。在某一段时间内确认收入，需要满足以下三个条件之一，否则将按照在某一时点确认收入：