国际会计准则18号收入

1、INTRODUCTION前言经济全球化使各国会计准则向国际会计准则趋同的趋势日益明显,我国会计准则体系也不例外。目前，我国会计准则仍然与国际会计准则存在一定的差异，因此希望大家能通过本课程的学习，掌握国际会计准则的主要内容，从而熟悉国际会计准则与我国会计准则的差异。国际会计准则IAS18号收入TheInternationalAccountingStandardsBoard（IASB）hasissuedtwoInternationalFinancialReportingStandards（IFRSs）thatprovideguidanceinthisarea国际会计准则委员会发布了两个关于收入的

2、国际会计准则：IAS18Revenue.收入IAS11ConstructionContracts.建造合同IAS18istheIFRSthatdealswithrevenueforthemajorityofentities,whilstIAS11verymuchappliestheprinciplesofIAS18toentitiesintheconstructionsector.IAS18适用于大多数企业，而IAS11是将IAS18的原则应用于建筑业。Bothstandardsareprinciplesbasedandshortondetail（thisisparticularlytrueo

3、fIAS18）.ThereforethishasledtocallsbysomeusersforamorerigorousapproachthatremovessomeoftheuncertaintythatiscausedbytheexistingIFRSs.Asaresult,theIASBiscurrentlyexaminingtheexistingstandardswithaviewtoreplacingthemwithamorecomprehensivestandardinthefuture.两个准则都是原则导向型的，并且缺少细节，在IAS18中体现得尤为明显。因此这导致一些使用者要

4、求采用一个更严谨的处理方法从而消除现有准则中存在的一些不确定性。因此，IASB目前正在审查现有准则以期未来采用更全面的准则取代它们。Inthissessionwewill:ExplainexactlythemeaningofrevenueinIAS18.准确解释IAS18中收入的含义Outlinetheprinciplesthatunderpintherecognitionandmeasurementofrevenue.概括介绍收入确认和计量的原则Introducesomeoftheimplementationexamplesthatareprovidedasanaccompanimentto

5、IAS18.介绍一些实际例子作为IAS18的补充。Outlinethechangesthatarelikelytothemethodofaccountingforrevenueinthefuture.概括介绍未来收入的会计处理方法可能发生的变化。MEANINGOFREVENUERevenueisthegrossinflowofeconomicbenefitsduringtheperiodarisinginthecourseoftheordinaryactivitiesofanentitywhenthoseinflowsresultinincreasesinequity,otherthaninc

6、reasesrelatingtocontributionsfromequityparticipants.收入，是指企业当期日常经营活动中产生的，导致权益的增加，但与权益参与者投入无关的经济利益总流入。Thefollowingimplicationsflowfromthisdefinition:（a）Revenueshouldbestatedbeforedeductionofcostsofsale.收入是以扣除销货成本的金额列示。Forexampleifgoodsaresoldfor$100thatcosttheseller$80tomanufacture,therevenueis$100,no

7、t$20.（b）Revenueisrecognisedontheprovisionofgoodsandservicesthatrelatetotheordinaryactivitiesoftheentity.收入是企业的日常活动产生的。Ifanentitydisposesofproperty,plantandequipmentattheendofitsusefuleconomiclife,theproceedsofdisposalarenotrevenuefortheentity.（c）Salestaxes（e.g.VAT）thatarecollectedfromthecustomerandr

8、emittedtotherelevantauthoritiesarenotrevenue.销售税（如增值税中的销项税）不属于收入。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收入确认的原则IAS18outlinestherecognitionprinciplesinthreeparts:1.Saleofgoods销售商品Revenueisrecognisedwhenallthefollowingconditionshavebeensatisfied在满足下列条件时确认收入：（a）Thesellerhastransferredthesignificantrisksandrewardsofownershipofthegoodstothebuyer.卖方已将商品所有权上的重大风险和报酬转移给购货方（b）Thesellerdoesnotretaincontrol

11、overthegoodsormanagerialinvolvementwiththemtothedegreeusuallyassociatedwithownership.卖方既没有保留通常与商品所有权相关的继续管理权，也没有对已售出的商品进行有效控制（c）Theamountofrevenuecanbemeasuredreliably.收入的金额能够可靠计量（d）Itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtotheseller.与交易相关的经济利益很可能流入卖方（e）Thecostsincurre

12、dortobeincurredbythesellerinrespectofthetransactioncanbemeasuredreliably.与交易相关的已发生或将发生的成本能够可靠计量风险和报酬转移是上述五个条件中的关键条件，以下情况表明，企业保留了商品相关的风险和报酬：（1）当特定销售收入的取得决定于购买方销售其商品的衍生收入时；（比如委托代销商品）（2）当发出商品尚待安装，且安装工作是尚未完成合同的重要组成部分时；（比如销售电梯）（3）当销售合同中规定了购买方有权撤销购货的原因，而企业又不能确定退货可能性时。（退货期满时确认收入）转移及其法律后果，也可能是确定收入确认时点的相关因素。

13、如果销售方负担了运输成本并对运输过程担保（CIF-cost,insuranceandfreight，到岸价），此时，在商品转移给客户之前，风险和报酬尚未转移。如果是采用离岸价（FOB-FreeonBoard），则当商品交由客户运载时，商品相关的风险和报酬并转移给客户了。IAS18假定：“在大多数情况下，重大风险和报酬的转移，通常是与法律权利的转移或购买方的占有权的转移是一致的。”但IASB同时也承认，也可能存在例外情况。因此，当风险和报酬的转移与法律权利或占有权的转移时点不一致时，法律权利的转移并不是一项收入的确认条件。（实质重于形式）2.Provisionofservices提供劳务IAS1

14、8statesthatwheretheoutcomeofatransactioninvolvingtherenderingofservicescanbeestimatedreliably,associatedrevenueshouldberecognisedbyreferencetothestageofcompletionofthetransactionattheendofthereportingperiod.IAS18规定，当与提供劳务相关的结果能够可靠估计时，可以按报告期末交易的完工程度确认收入（即完工百分比法）。Inotherwords,therevenueisrecognisedgra

15、dually,ratherthanallatonecriticalpoint,asisthecaseforrevenuefromthesaleofgoods.换言之，收入是逐步确认的，而不是像销售商品收入那样在某一个关键点确认所有收入。IAS18furtherstatesthattheoutcomeofatransactioncanbeestimatedreliablywhenallthefollowingconditionsaresatisfied:IAS18进一步规定，当满足下列所有条件时，交易的结果能够可靠估计：（a）Theamountofrevenuecanbemeasuredreli

16、ably.收入的金额能够可靠计量（b）Itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtotheseller.与交易相关的经济利益很可能流入卖方（c）Thestageofcompletionofthetransactionattheendofthereportingperiodcanbemeasuredreliably.报告期末交易的完工程度能够可靠计量（d）Thecostsincurredtodateforthetransactionandthecoststocompletethetransacti

17、oncanbemeasuredreliably.已发生的交易成本及完成交易的总成本能够可靠计量Ifitisnotpossibletoreliablymeasuretheoutcomeofatransactioninvolvingtheprovisionofservices,thenrevenueshouldberecognisedonlytotheextentofcostsincurredbytheseller,assumingthesecostsarerecoverablefromthebuyer.当交易结果无法可靠估计时，已经发生的劳务成本预计能够得到补偿的，应按已经发生的能够得到补偿的劳

18、务成本金额确认提供劳务收入。Whentheoutcomeofatransactioncannotbeestimatedreliablyanditisnotprobablethatthecostsincurredwillberecovered,revenueisnotrecognisedandthecostsincurredarerecognisedasanexpense.当交易结果无法可靠估计时，已经发生的劳务成本不能得到补偿，不确认收入，应将已经发生的劳务成本计入当期损益。3.Interest,royaltiesanddividendsIAS18statesthatentitiesshoul

19、drecogniserevenuefromtheuseoftheirassetsyieldinginterest,royaltiesanddividendswhen:IAS18规定企业在满足下列条件时确认收入：（a）Itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtotheentity.与交易有关的经济利益很可能流入企业。（b）Theamountoftherevenuecanbemeasuredreliably.收入的金额可以可靠计量。注：同概念框架中的收入确认条件Thebasisforthereco

20、gnitionofrevenuefromtheusebyothersofthesellersassetsdependsonthetypeoftransaction:来自于其他方使用卖方资产所产生的收入确认基础取决于交易的类型：（a）Interestrevenueshouldberecognisedontheeffectiveinterestbasis.利息收入应按照实际利息确认。（采用实际利率法）（b）Royaltiesshouldberecognisedonanaccrualsbasisinaccordancewithamountsreceivable.使用费收入应当按照权责发生制将应收金额

21、确认为收入。（c）Dividendrevenueshouldberecognisedwhentherighttoreceivepaymentisestablished.股利收入应在确定应收股利支付的权利时确认收入。PRINCIPLESUNDERPINNINGMEASUREMENTOFREVENUE收入计量的原则IAS18statesthatRevenueshallbemeasuredatthefairvalueoftheconsiderationreceivedorreceivable.Indeterminingfairvalueitwouldbenecessarytotakeintoacco

22、untanytradediscountsorvolumerebatesgrantedbytheseller.IAS18规定收入应该按照已收或应收对价的公允价值计量。在确认公允价值时，应考虑买方所给的商业折扣。However,wheretheconsiderationisdeferred,IAS18explainsthatthearrangementconstitutesafinancingtransactionandthesubstanceofthetransactionisasupplyofgoodsorservicesplustheprovisionoffinance.然而，当对价递延时，

23、IAS18解释说：安排包含一项融资交易，并且该交易的实质是提供商品或劳务加上提供融资。Insuchcircumstances,theamountreceivableissplitinto:在这样的情况下，应收的金额分为：（a）Anamountreceivableforthesupplyofgoodsorservices.销售商品或提供劳务的应收金额。Thisisarrivedatbydiscountingthefuturecashreceivablebytheseller.应收金额通过将销售方未来应收的现金折现来实现。（b）Anamountreceivableforthesupplyoffin

24、ancetothebuyer,recognisedovertheimpliedterm.对买方提供融资的应收金额。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.国际会计准则处理（不考虑销售税，成本结转）我国会计准则处理（不考虑增值税，成本结转）1January2013Dr：Accountreceivable10000Cr：Revenue100002013年1月1日借：长期应收款13310贷：主营业务收入

27、10000未确认融资收益331031Dec2013Dr：Accountreceivable1000Cr：Interestrevenue10002013年12月31日借：未确认融资收益1000贷：利息费用100031Dec2014Dr：Accountreceivable1100Cr：Interestrevenue11002014年12月31日借：未确认融资收益1100贷：利息费用110031Dec2015Dr：Accountreceivable1210Cr：Interestrevenue12102015年12月31日借：未确认融资收益1210贷：利息费用12101January2016Dr：Ca

28、sh/Bankdeposit13310Cr：Accountreceivable133102016年1月1日借：银行存款13310贷：长期应收款13310IAS18IMPLEMENTATIONEXAMPLESSaleandrepurchaseagreements（SubstanceoverForm）Wheregoodsaresoldunderconditionsthateitherrequirethesellertorepurchasetheminthefutureorcontainoptionstorepurchasethatarelikelytobeexercised,thenthesubs

29、tanceofthetransactionisoftenthatthesaleisactuallyaprovisionoffinance.商品售出后，要求卖方在未来回购或者包含很可能行使的回购权，那么该交易的实质常常是提供融资。回购价格为固定价格或者固定加成价格，则视为风险和报酬在“销售”时没有转移；回购价格为回购日的公允价值，则视为风险和报酬在“销售”时转移了。ServicingfeesincludedinthepriceofaproductWhenthesellingpriceofaproductincludesanidentifiableamountforsubsequentservic

30、ing,thatamountisdeferredandrecognisedasrevenueovertheperiodduringwhichtheserviceisperformed.当产品的卖价中包含可辨认的后续服务时，该服务金额递延并在服务的履行期间分期确认收入。Theamountdeferredisthatwhichwillcovertheexpectedcostsoftheservices,togetherwithareasonableprofitonthoseservices.递延的金额需要覆盖服务的预期成本，同时要考虑服务的合理利润，即递延金额=服务的预期成本+合理利润。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未来收入的会计处理可能发生的变化ThebackgroundAsalreadystated,revenueisacrucialnumbertousersoffinancialstatementsinassessinganentitysfinancialperformanceandposition.However,revenuerecognitionrequirementsinUSgenerallyacceptedaccountingprinciples（GAAP）differfromthoseinInternationalFinancialRepor

34、tingStandards（IFRSs）.如上所述，收入是财务报表使用者评估企业的财务业绩和财务状况的一个关键数字。然而，美国会计准则中的收入确认要求不同于国际会计准则。Bothsetsofrequirementsneedimprovement.USGAAPcomprisesbroadrevenuerecognitionconceptsandnumerousrequirementsforparticularindustriesortransactionsthatcanresultindifferentaccountingforeconomicallysimilartransactions.两套

35、准则都需要改进。美国会计准则包括了大量的收入确认概念、众多特殊行业或特殊交易的确认要求，这些导致经济上相似的交易，却进行了不同地处理。AlthoughIFRSshavefewerrequirementsonrevenuerecognition,thetwomainrevenuerecognitionstandards,IAS18,RevenueandIAS11,ConstructionContracts,canbedifficulttounderstandandapply.Inaddition,IAS18provideslimitedguidanceonimportanttopicssucha

36、srevenuerecognitionformultiple-elementarrangements.尽管国际会计准则的收入确认要求更少，但其主要的两个收入确认准则IAS18收入和IAS11建造合同难于理解和应用。此外，IAS18对重要专题的收入确认的指导作用有限，如多因素合约的收入确认。ThedetailTheInternationalAccountingStandardsBoard（IASB）andtheUSnationalstandard-setter,theFinancialAccountingStandardsBoard（FASB）,initiatedajointprojecttoc

37、larifytheprinciplesforrecognisingrevenueandtodevelopacommonrevenuestandardforIFRSsandUSGAAPthatwould:国际会计准则委员会和美国国家标准制定者财务会计准则委员会发起一个共同项目，旨在阐明确认收入的原则，形成一个国际会计准则和美国会计准则的共同收入准则。Removeinconsistenciesandweaknessesinexistingrevenuestandards消除现有收入准则中的不一致和缺陷。Provideamorerobustframeworkforaddressingrevenueissues提供一个更强大的解决收入问题的框架。