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2015年收入准则征求意见稿在顺应市场经济发展与国内外准则持续趋同的大背景下,对收入的确认与计量做出了一些具体的修订,销售商品收入将基于合同履行时点来确认与计量,在客户获得商品(服务)的控制权时才确认收入。本文将分析收入准则修订稿变化对医药贸易企业销售收入确认与计量的影响,医药贸易企业将如何适应收入准则修订,以确保会计信息的准确性。
In line with the continuous convergence of market economy development and domestic and foreign standards, the draft of the draft of the 2015 revenue guidelines has made some specific amendments to the recognition and measurement of revenue. The revenue from sales of goods will be recognized and measured based on the time when the contract is fulfilled Revenue is recognized when the customer has control over the goods (services). This article will analyze the impact of changes in the revised income guidelines on the recognition and measurement of sales revenues of pharmaceutical trading enterprises and how the pharmaceutical trading enterprises will adapt to the revision of income standards to ensure the accuracy of accounting information.