英国心理学论文代写:会计准则

英国心理学论文代写:会计准则

会计准则aasb118包含了IASB发布的ias18“收入”。会计准则的目标是为收入的处理提供指导方针。它突出了收入将在何种情况下得到确认。已确定在收入确认项下考虑的三类收入是商品销售收入、服务销售收入和利息、特许权使用费和股息形式的收入。此外,合同收入也将予以考虑。aasb115较早前单独审议了这一点。由于合同收入的考虑而引起的变化已在下面讨论。以上会计准则是针对澳大利亚政府所采用的准则进行讨论的。然而,国际会计准则理事会和财务会计准则委员会在努力制定共同会计准则的过程中,发布了最终会计准则,其预览版是来自与客户的合同收入。这一变化将对媒体、油气、零售和金融服务公司的公司产生重大影响。


英国心理学论文代写:会计准则
AASB早先将与客户的合同收入与AASB分开考虑。然而,随着这一变化,AASB的预览范围将会扩大。上述讨论将对不同行业的公司产生影响。首先,考虑到零售业,公司将不得不收集与合同相关的信息,否则无法获得。除此之外,还将涉及销售激励、额外的商品和服务(如奖励积分)以及对提供多种商品和服务的零售商的重大影响。媒体行业存在与多种服务相关的会计问题,因为提供的服务可能有不同的合同,导致复杂性。此外,交易价格的确定问题将会有不同的情况,如回扣、折扣、罚款等。除此之外,可能会有几个例子,其中易货系统将会有。这种承认将是困难的。

英国心理学论文代写:会计准则

The accounting standard AASB 118 incorporates the IAS 18 ‘Revenue’ issued by IASB. The objective of the accounting standard is to provide the guidelines for the treatment of revenue. It highlights the circumstances under which the revenue will be recognized. The three categories that have been identified to be considered under revenue recognition are revenue from sale of goods, services and revenue in the form of interest royalties and dividends. In addition to these, revenue from contracts will also be considered. This was earlier considered separately in AASB 115. The change as a result of the consideration of revenue of contract has been discussed below.The above accounting standard has been discussed with respect to the standards that have been adopted by Australian government. However, IASB and FASB in their endeavour to come up with common accounting standards issued final accounting standard, the preview of which is revenue from the contract with customers. This change will have significant impact with respect to companies in Media, Oil & gas, retail and financial services companies.


英国心理学论文代写:会计准则
AASB earlier considered revenue from contract with customers separately from AASB. However, with this change the preview of AASB will broaden. The implications that will be there for the companies in different sectors have been discussed above. Firstly, considering the retail sector, companies will have to gather information related to contract, otherwise not available. Apart from this, there will be implications related to sales incentives, additional goods & services such as reward points and significant impact for retailers providing multiple goods and services. Issue of accounting related to multiple services is there in media industry, as there may be different contracts for services that are provided leading to complexity.Further, the issue with respect to determination of transaction price will be there as different situations may be there such as rebates, discounts penalties, etc. Apart from this, there might be several instances wherein the barter system will be there. Such recognition will be difficult.

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