CAS14实施对企业影响分析——以绿地房地产开发企业为例.docxVIP

PAGE I PAGE I CAS14实施对企业影响分析 ——以绿地房地产开发企业为例 内 容 摘 要 收入，是会计六要素之一，也是利润表中第一行项目。按照财政部要求，新收入准则政策落地将按照三步走的策略。首先，自2018年1月1日起，所有在境内外同时上市的企业或者在境外上市的企业将要率先实施新收入准则政策。其次，其他境内上的企业将于2020年1月1日开始执行新收入准则政策。最后非上市企业将在2021年1月1日起实行新收入准则政策。 新收入准则使现有收入模型发生重大改变，适用于几乎所有客户合同。收入确认由以前的风险报酬转移变更为控制权转移，新准则更重视履约义务的识别，以及判断收入确认是在“某一时点”还是“某一时段”，其提供了一套用于对合同收入进行会计处理的单一模型。如何理解这套“以控制权转移”为主的单一模型收入准则并将之应用于房地产企业复杂多变的环境中是本文将要探讨的问题，另外，新准则特别便于企业对各种形式的多重交易安排的会计处理。 本文以绿地房地产开发企业为案例，剖析新收入与旧收入准则的区别，从收入的确认、计量和财务报表分析绿地采用新收入准则所带来的影响，结合这些影响，提出会计人员、管理层和利益相关者该如何应对的措施。 关键词：新收入准则；旧收入准则；收入确认；绿地集团；房地产企业  Analysis on the Impact of CAS14 Implementation on Enterprises -- A Case Study of Greenland Abstract Revenue is one of the six elements of accounting and the first line item in the income statement. According to the requirements of the Ministry of Finance, the implementation of the new income standard policy will follow a three-step strategy. First of all, starting from January 1, 2018, all companies that are listed at home or abroad at the same time, or companies that are listed overseas will be the first to implement the new income standard policy. Secondly, other domestic companies will start implementing the new revenue standard policy on January 1, 2020. Finally, non-listed companies will implement the new income standard policy from January 1, 2021. The new revenue standard has significantly changed the existing revenue model and is applicable to almost all customer contracts. Revenue recognition is changed from the previous transfer of risk and reward to the transfer of control. The new standard pays more attention to the identification of performance obligations and judges whether revenue recognition is at a certain point or a certain period A single model for accounting. How to understand and apply this set of single model income criterion based on transfer of control rights to the complex and changeable environment of real estate companies is the issue that this article will discuss. In addition, the new crit