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dui iasb/fasb ke hu he tong shou ru zhun ze zheng qiu yi jian gao de si kao
Pages: 93-94
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  收入确认控制权资产负债观;
Abstract: 本文通过对比现行会计准则和IASB、FASB联合公布的《客户合同收入准则征求意见稿》,分析了新模式下的收入确认较现行国际会计准则的不同之处,并结合实例探讨了新模式对会计实务的影响。
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