国际会计准则18号收入

INTRODUCTION 前言

经济全球化使各国会计准则向国际会计准则趋同的趋势日益明显, 我国会计准则体系也不例外。目前，我国会计准则仍然与国际会计准则存在一定的差异，因此希望大家能通过本课程的学习，掌握国际会计准则的主要内容，从而

熟悉国际会计准则与我国会计准则的差异。

国际会计准则IAS18号——收入

The International Accounting Standards Board （IASB）has issu ed two International Financial Reporting Standards （IFRSs）t hat provide guidance in this area

国际会计准则委员会发布了两个关于收入的国际会计准则：

·IAS 18 –Revenue.收入

·IAS 11 –Construction Contracts. 建造合同

IAS 18 is the IFRS that deals with revenue for the majorit

y of entities, whilst IAS 11 very much applies the principl es of IAS 18 to entities in the construction sector.

IAS 18适用于大多数企业，而IAS 11是将IAS 18的原则应用于建筑业。

Both standards are principles based and short on detail （th

is is particularly true of IAS 18）. Therefore this has led

to calls by some users for a more rigorous approach that removes some of the uncertainty that is caused by the exi sting IFRSs. As a result, the IASB is currently examining t he existing standards with a view to replacing them with a more comprehensive standard in the future.

两个准则都是原则导向型的，并且缺少细节，在IAS18中体现得尤为明显。因此这导致一些使用者要求采用一个更严谨的处理方法从而消除现有准则中存

在的一些不确定性。因此，IASB目前正在审查现有准则以期未来采用更全面的

准则取代它们。

In this session we will:

·Explain exactly the meaning of‘revenue’in IAS 18.

准确解释IAS18中收入的含义

·Outline the principles that underpin the recognition and measurement of revenue.

概括介绍收入确认和计量的原则

·Introduce some of the implementation examples that are provided as an accompaniment to IAS 18.

介绍一些实际例子作为IAS 18的补充。

·Outline the changes that are likely to the method of accounting for revenue in the future.

概括介绍未来收入的会计处理方法可能发生的变化。

MEANING OF ‘REVENUE’

Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity , other than increases relating to contributions from equity participants.

收入，是指企业当期日常经营活动中产生的，导致权益的增加，但与权益

参与者投入无关的经济利益总流入。

The following implications flow from this definition:

（a）Revenue should be stated before deduction of costs of sale.

收入是以扣除销货成本的金额列示。

For example if goods are sold for $100 that cost the selle r $80 to manufacture, the revenue is $100, not $20.

（b）Revenue is recognised on the provision of goods and s ervices that relate to the ordinary activities of the entity.

收入是企业的日常活动产生的。

If an entity disposes of property, plant and equipment at t he end of its useful economic life, the proceeds of disposa l are not revenue for the entity.

（c）Sales taxes

（e.g. VAT）that are collected from the customer and remitt ed to the relevant authorities are not ‘revenue’.

销售税（如增值税中的销项税）不属于收入。

For example if goods are sold for $110, inclusive of recove rable sales taxes of 10%, the revenue is $100, not $110.

（d）If the seller is acting as agent, rather than as the principal, in a transaction, the revenue the seller should recognise is the amount of commission receivable rather tha

n the gross amount collected from the customer.

For example, if a travel agent sells a holiday to a custom

er for $1,000 plus a commission of $100, so that the custo mer pays $1,100 and the travel agent remits $1,000 to the entity actually providing the holiday, then the travel agent recognises revenue of $100.

PRINCIPLES UNDERPINNING RECOGNITION OF REVENUE

收入确认的原则

IAS 18 outlines the recognition principles in three parts:

1. Sale of goods销售商品

Revenue is recognised when all the following conditions have been satisfied 在满足下列条件时确认收入：

（a）

The seller has transferred the significant risks and rewards

of ownership of the goods to the buyer.

卖方已将商品所有权上的重大风险和报酬转移给购货方

（b）

The seller does not retain control over the goods or manage rial involvement with them to the degree usually associated with ownership.

卖方既没有保留通常与商品所有权相关的继续管理权，也没有对已售出的

商品进行有效控制

（c）The amount of revenue can be measured reliably.

收入的金额能够可靠计量

（d）It is probable that the economic benefits associated w ith the transaction will flow to the seller.

与交易相关的经济利益很可能流入卖方

（e）The costs incurred or to be incurred by the seller i

n respect of the transaction can be measured reliably.

与交易相关的已发生或将发生的成本能够可靠计量

风险和报酬转移是上述五个条件中的关键条件，以下情况表明，企业保留

了商品相关的风险和报酬：

（1）当特定销售收入的取得决定于购买方销售其商品的衍生收入

时；（比如委托代销商品）

（2）当发出商品尚待安装，且安装工作是尚未完成合同的重要组成部分时；（比如销售电梯）

（3）当销售合同中规定了购买方有权撤销购货的原因，而企业又不能确定退货可能性时。（退货期满时确认收入）

转移及其法律后果，也可能是确定收入确认时点的相关因素。如果销售方

负担了运输成本并对运输过程担保（CIF -

cost, insurance and freight，到岸价），此时，在商品转移给客户之前，风险和报酬尚未转移。如果是采用离岸价（FOB-Free on Board），则当商品交由客户运载时，商品相关的风险和报酬并转移给客户了。

IAS 18假定：“在大多数情况下，重大风险和报酬的转移，通常是与法

律权利的转移或购买方的占有权的转移是一致的。”但IASB同时也承认，也可能存在例外情况。因此，当风险和报酬的转移与法律权利或占有权的转移时点

不一致时，法律权利的转移并不是一项收入的确认条件。（实质重于形式）

2. Provision of services提供劳务

IAS 18 states that ‘where the outcome of a transaction inv olving the rendering of services can be estimated reliably, associated revenue should be recognised by reference to the stage of completion of the transaction at the end of the r eporting period’.

IAS 18规定，当与提供劳务相关的结果能够可靠估计时，可以按报告期

末交易的完工程度确认收入（即完工百分比法）。

In other words, the revenue is recognised gradually, rather than all at one ‘critical point’,as is the case for rev enue from the sale of goods.

换言之，收入是逐步确认的，而不是像销售商品收入那样在某一个关键点

确认所有收入。

IAS 18 further states that the outcome of a transaction can be estimated reliably when all the following conditions are satisfied:

IAS 18进一步规定，当满足下列所有条件时，交易的结果能够可靠估计：（a）The amount of revenue can be measured reliably.

收入的金额能够可靠计量

（b）

It is probable that the economic benefits associated with th

e transaction will flow to the seller.

与交易相关的经济利益很可能流入卖方

（c）

The stage of completion of the transaction at the end of t he reporting period can be measured reliably.

报告期末交易的完工程度能够可靠计量

（d）

The costs incurred to date for the transaction and the cost

s to complete the transaction can be measured reliably.

已发生的交易成本及完成交易的总成本能够可靠计量

If it is not possible to reliably measure the outcome of a transaction involving the provision of services, then revenu

e should be recognised only to the extent o

f costs incurred by the seller, assumin

g these costs are recoverable from t he buyer.

当交易结果无法可靠估计时，已经发生的劳务成本预计能够得到补偿的，

应按已经发生的能够得到补偿的劳务成本金额确认提供劳务收入。

When the outcome of a transaction cannot be estimated reliab

ly and it is not probable that the costs incurred will be recovered, revenue is not recognised and the costs incurred are recognised as an expense.

当交易结果无法可靠估计时，已经发生的劳务成本不能得到补偿，不确认

收入，应将已经发生的劳务成本计入当期损益。

3. Interest, royalties and dividends

IAS 18 states that entities should recognise revenue from th

e use o

f their assets yieldin

g interest, royalties and divid ends when:

IAS 18规定企业在满足下列条件时确认收入：

（a）It is probable that the economic benefits associated w ith the transaction will flow to the entity.

与交易有关的经济利益很可能流入企业。

（b）The amount of the revenue can be measured reliably.

收入的金额可以可靠计量。

注：同概念框架中的收入确认条件

The basis for the recognition of revenue from the use by o thers of the ‘seller’s’assets depends on the type of tr ansaction:

来自于其他方使用卖方资产所产生的收入确认基础取决于交易的类型：

（a）

Interest revenue should be recognised on the ‘effective inte rest’basis.

利息收入应按照实际利息确认。（采用实际利率法）

（b）

Royalties should be recognised on an accruals basis in accor

dance with amounts receivable.

使用费收入应当按照权责发生制将应收金额确认为收入。

（c）Dividend revenue should be recognised when the right t o receive payment is established.

股利收入应在确定应收股利支付的权利时确认收入。

PRINCIPLES UNDERPINNING MEASUREMENT OF REVENUE

收入计量的原则

IAS 18 states that ‘Revenue shall be measured at the fair value of the consideration received or receivable. In deter mining fair value it would be necessary to take into accoun t any trade discounts or volume rebates granted by the sell er.

IAS 18规定收入应该按照已收或应收对价的公允价值计量。在确认公允价值时，应考虑买方所给的商业折扣。

However, where the consideration is deferred, IAS 18 explains that the arrangement constitutes a financing transaction and the substance of the transaction is a supply of goods or services plus the provision of finance.

然而，当对价递延时，IAS 18解释说：安排包含一项融资交易，并且该交易的实质是提供商品或劳务加上提供融资。

In such circumstances, the amount receivable is split into: 在这样的情况下，应收的金额分为：

（a）

An amount receivable for the supply of goods or services. 销售商品或提供劳务的应收金额。

This is arrived at by discounting the future cash receivable by the seller.

应收金额通过将销售方未来应收的现金折现来实现。

（b）An amount receivable for the supply of finance to the buyer, recognised over the implied term.

对买方提供融资的应收金额。

Example

A retail entity supplies products to the public on three ye ar deferred payment terms. On 1 January 2013 the entity sup

plies a product for a total price of $13,310, payable on 1 January 2016. The credit rating of the customer is such t hat a relevant imputed annual rate of interest is 10%. The entit y’s year end is 31 December.

On 1 January 2013 the total revenue from the sale would be split into:

（a）Revenue from the sale of goods of $10,000 （$13,310/1. 103）. This is recognised immediately by crediting revenue an d debiting receivables.

（b）Interest revenue of $3,310 （$13,310 -

$10,000）. This is recognised over the three years as show n in the table below:

Opening receivableFinance （10%）

income2013.12.31100001000110002014.12.31110001100121002015.12.3112100 121013100

On 1 January 2016, the cash is received and the receivable derecognised.

国际会计准则处理（不考虑销售税，成本结转））我国会计准则处理（不考虑增值税，成本结转）1 January 2013

Dr：Account receivable 10000

Cr：Revenue 100002013年1月1日

借：长期应收款13310

贷：主营业务收入10000

未确认融资收益331031 Dec 2013

Dr：Account receivable 1000

Cr：Interest revenue 10002013年12月31日

借：未确认融资收益1000

贷：利息费用100031 Dec 2014

Dr：Account receivable 1100

Cr：Interest revenue 11002014年12月31日

借：未确认融资收益1100

贷：利息费用110031 Dec 2015

Dr：Account receivable 1210

Cr：Interest revenue 12102015年12月31日

借：未确认融资收益1210

贷：利息费用12101 January 2016

Dr：Cash/Bank deposit 13310

Cr：Account receivable 133102016年1月1日

借：银行存款13310

贷：长期应收款13310

IAS 18 IMPLEMENTATION EXAMPLES

Sale and repurchase agreements

（Substance over Form）

Where goods are ‘sold’under conditions that either require the seller to repurchase them in the future or contain op tions to repurchase that are likely to be exercised, then t he substance of the transaction is often that the ‘sale’is actually a provision of finance.

商品售出后，要求卖方在未来回购或者包含很可能行使的回购权，那么该交易的实质常常是提供融资。

回购价格为固定价格或者固定加成价格，则视为风险和报酬在“销售”时没有转移；

回购价格为回购日的公允价值，则视为风险和报酬在“销售”时转移了。

Servicing fees included in the price of a product

When the selling price of a product includes an identifiable amount for subsequent servicing ,that amount is deferred an d recognised as revenue over the period during which the se rvice is performed.

当产品的卖价中包含可辨认的后续服务时，该服务金额递延并在服务的履行期间分期确认收入。

The amount deferred is that which will cover the expected c osts of the services, together with a reasonable profit on those services.

递延的金额需要覆盖服务的预期成本，同时要考虑服务的合理利润，即递延金额=服务的预期成本+合理利润。

Example

Suppose an entity supplies a product to a customer for a t otal price of $20,000. The price includes two years ‘free’servicing of the product. The entity estimates that the an nual cost of servicing the product will be $2,400. The enti ty normally earns a margin of 20% on service revenue.

The expected total cost to the entity of providing the ‘fr ee service’is $4,800 （2 X $2,400）. Given the normal mar gin on service work this would equate to revenue of $6,000 ,that is $4,800 ÷（1－

20%）. Therefore the entity would recognise revenue from the

sale of the product of $14,000 （$20,000 -

$6,000）at the date of supply and service revenue of $6, 000 over the two years following the supply.

CHANGES THAT ARE LIKELY TO THE METHOD ACCOUNTING FOR REVENUE IN THE FUTURE

未来收入的会计处理可能发生的变化

The background

As already stated, revenue is a crucial number to users of financial statements in assessing an ent ity’s financial per formance and position. However, revenue recognition requirement s in US generally accepted accounting principles （GAAP）dif fer from those in International Financial Reporting Standards （IFRSs）.

如上所述，收入是财务报表使用者评估企业的财务业绩和财务状况的一个关键数字。然而，美国会计准则中的收入确认要求不同于国际会计准则。

Both sets of requirements need improvement. US GAAP comprises broad revenue recognition concepts and numerous requirements for particular industries or transactions that can result i n different accounting for economically similar transactions.

两套准则都需要改进。美国会计准则包括了大量的收入确认概念、众多特殊行业或特殊交易的确认要求，这些导致经济上相似的交易，却进行了不同地处理。

Although IFRSs have fewer requirements on revenue recognition, the two main revenue recognition standards, IAS 18, Revenue and IAS 11, Construction Contracts, can be difficult to un derstand and apply. In addition, IAS 18 provides limited gui dance on important topics such as revenue recognition for mu ltiple-element arrangements.

尽管国际会计准则的收入确认要求更少，但其主要的两个收入确认准则IAS 18收入和IAS 11建造合同难于理解和应用。此外，IAS18对重要专题的收入确认的指导作用有限，如多因素合约的收入确认。

The detail

The International Accounting Standards Board （IASB）and the US national standard-

setter, the Financial Accounting Standards Board （FASB）, ini

tiated a joint project to clarify the principles for recogni sing revenue and to develop a common revenue standard for I FRSs and US GAAP that would:

国际会计准则委员会和美国国家标准制定者——财务会计准则委员会发起一个共同项目，旨在阐明确认收入的原则，形成一个国际会计准则和美国会计准则的共同收入准则。

Remove inconsistencies and weaknesses in existing revenue stan dards

消除现有收入准则中的不一致和缺陷。

Provide a more robust framework for addressing revenue issues 提供一个更强大的解决收入问题的框架。

Improve comparability of revenue recognition practices across entities, industries and capital markets

提高企业之间、行业之间和资本市场之间收入确认实务的可比性。

Provide more useful information to users of financial stateme nts through improved disclosure requirements

通过改进的披露要求为财务报表使用者提供更有用的信息。

修订后的征求意见稿的核心原则是“主体确认的收入应反映其向客户转让已承诺商品或服务，其金额为预计有权向客户收取的该商品或服务的对价”。

To achieve that core principle, an entity would apply all o f the following steps:

为实现该核心原则，企业要遵循下面的所有步骤：

（a）Identify the contract with a customer. 识别与客户签订的合同

00:32:16

（b）Identify the separate performance obligations in the co ntract. 识别合同中单独的履约义务

（c）Determine the transaction price. 确定交易价格

（d）Allocate the transaction price to the separate performa nce obligations in the contract.

将交易价格分摊至合同中单独的履约义务

（e）Recognise revenue when （or as）the entity satisfies a performance obligation. 在主体履行履约义务时确认收入

From an IFRS perspective, the new standard should assist in future convergence between IFRS and US GAAP. The project i s in its final stage of development and a new standard is likely to apply for accounting periods beginning on or aft er 1 January 2017.

从国际会计准则的角度看，新准则应有助于未来国际会计准则与美国会计准则的趋同。该项目正处于开发的最后阶段，新准则可能在2017年1月1日或之后的会计期间实施。

Summary 总结

1.meaning of ‘revenue’in IAS 18

2.principles that underpin the recognition and measurement of revenue

3.Introduce some of the implementation examples

4.the changes that are likely to the method of accounting f or revenue in the future

撰写笔记