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在经济全球化的背景下,境外上市、跨国经营、跨境资本等国际合作等形式层出不穷,这种趋势客观上要求世界各国提高会计信息的可比性和可靠性。会计准则趋同成为当今经济发展的必然选择。2014年5月,IASB和FASB共同发布了新国际收入准则(IFRS15),新准则的发布有效解决了收入确认和计量的差异问题。我国随后也发布了基于IFRS15的新收入准则征求意见稿。电信业是受新收入准则影响较大的行业之一,本文将结合电信业较有代表性的业务探讨新准则的应用及衔接问题。
Under the background of economic globalization, there are many forms of international cooperation such as overseas listing, cross-border operation and cross-border capital. Such a trend requires all countries in the world to objectively improve the comparability and reliability of accounting information. The convergence of accounting standards has become an inevitable choice for today’s economic development. In May 2014, the IASB and FASB jointly issued the new International Revenue Code (IFRS15), which effectively addresses the issue of discrepancies in revenue recognition and measurement. My country subsequently released a draft of the new income guidelines based on IFRS15. The telecom industry is one of the industries that is greatly affected by the new income guidelines. This article will discuss the application and convergence of the new guidelines in connection with the more representative businesses in the telecom industry.