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iasb/fasb shou ru que ren bian hua ji dui guo ji gong cheng cheng bao hui ji shi wu de ying xiang
Author(s): 
Pages: 110-111
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  收入确认国际工程承包会计实务;
Abstract: 国际会计准则理事会(IASB)与美国会计准则委员会(FASB)在2002年10月达成《诺沃克协议》,标志着两套最具影响力的会计准则为趋同而开展合作。收入确认的趋同是双方合作的项目之一,同时也是全球会计界瞩目的焦点。收入准则的变化对各行业都会带来深刻的影响,而对国际工程承包业务带来的影响更加明显。
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