中美会计准则差异分析——收入的确认与计量

中美会计准则差异分析——收入的确认与计量

本期价值要点：

本期活动主要结合中、美两大准则的近期更新(源于客户合同的收入)的确认做简要分析，并从销售商品以及提供劳务这两大类来阐述收入环节的确认范围、时间差等各位普遍关注的操作难点，做深入的讲解和案例分析

活动要点：

●  中、美准则发展趋势是什么，如何化繁为简，快速掌握会计准则变化的核心内容?
●  企业向新准则过渡时需要注意哪些事项？哪些领域会带来新的挑战？
●  收入确认在美国准则下有超过近200条的相关条文，在使用中国准则时经常找不到对应的科目，具体该如何进行调整？
●  比如销售收入的确认，在时间差方面存在认定问题，是否按照全责发生制来确认？有哪些风险？

实务难点案例：
情景一： 5月28日，IASB和FASB发布了期待已久的、趋同的收入确认准则——源于客户合同的收入。几乎所有企业都将在一定程度上受到影响。企业需要从哪些方面考虑对信息技术系统、程序及内部控制做出的必要的更新，以捕获新数据及应对财务报告的变化。

情景二： 收入确认作为中美会计准则最大的差异点，从收入的范围看，第一类是销售商品，实际操作层面经常会碰到，比如进货销售，在收到款项时确认为收入，但是这个收款和真实发生的概念性存在着差异，那么收款的时候是不是能够确认为收入呢？风险是不是已经转移到买方？具体需要考虑哪些方面，是否有一些实务案例可以参考？

情景三：关于提供劳务中完工百分比的确定，如果交易的结果不能够可靠地估计的话，是否应该采取比较保守的做法？即该确认的收入是已发生的劳务成本并且预计能够得到补偿的，所以不能把整个合同金额确认为当年的收入。那么该收入确认标准与中国准则执行上有什么区别？

活动分享嘉宾
钱晓云    审计合伙人    安永

钱女士拥有17年为上市公司、国有企业、跨国公司及民营企业提供专业审计服务的经验。熟悉中国企业会计准则、国际/香港财务报告准则及美国准则。她具有丰富的审计服务经验，其客户涵盖多种行业，包括高科技、零售消费品、工业制造、地产等。钱女士是中国注册会计师及国际注册内部审计师。

议程安排
14:00 会议开始主持人致辞
14:05 新PRC准则和US GAAP准则差异实务分析——收入的确认与计量                                                                       
      梳理近期中、美准则关于收入项调整的最新发展趋势
        (源于客户合同的收入最新变化；对中国企业的核心影响)
          — 销售商品的收入确认标准

(风险和报酬的实质性转移是什么？各种折扣、折让及退货在中、美准则下的不同处理方式)　
          — 提供劳务的收入确认标准

(完工百分比法vs完成合同法；在核算与收入确认方面的实际应用？)

                —   实际操作中的挑战

(已开票未发货等收入确认的时间结点是什么？有什么风险？)
15:15 Q&A
15:30 活动结束 

KEY VALUE OF THE EVENT:
Combined with the guidelines of China and America recently updated (from the customer's contract revenue recognition principle),this activity confirms the range set forth revenue links, time poor difficulties you generally concerned from the sale of goods and rendering of services in these two categories, to do in-depth explanations and case studies

PROFESSIONALS’ DILEMMA

l What is the trend development of the guideline of China and America, how to quicly grasp the core criteria of accounting guideline that has changed in a simplifying way.
l What matters should companies need to pay attention to when they are faced the transition to the new standards. What areas will see the new challenge in the future.
l Revenue recognition has nearly 200 more the provisions of the relevant criteria under US standards, but has not the corresponding subjects to find in Chinese standard, which need to adjust.
l For examle, whether sales revenue recognition is to be confirmed in according to full responsibility system in the time difference in terms of the exsistence of the problem identified. What kind of risks are ?

PRACTICAL AND DIFFICULT CASES

Part one  on May 28, IASB and FASB issued a long-awaited ,convergence renvenue recognition criteria- revenue from customer contracts. For it, almost all companies will be affected to some extent. Companies need to consider the necessary updates to IT systems,procedures and internal controls in a different way, to capture new data and respond to changes in financial reporting.

Part two  Revenue recognition is the biggest difference in Chinese and Ameican accounting guideline. Ranging from income, the first is the sale of goods which is a regular thing in the actual operational level, such as stock sales, that are recognized as income unpon receipt of payment. There are diiferences in this and the real conception. So if the receivables are able to be recognized as income? If the risk is already transferred to the buyer? What specific thing need to be considered , whether there are practical cases that can be refered to ?

Part three  On the provision of services in the determination of the percentage of completion,if the result of the transaction can not be estimated reliably, then a more conservative approach should be taken? The recognized revenue is the labor costs incurred and expected to be compensated, it is not a right thing that the whole contract amount shall be recognized as income of the year. What is the difference between the revenue recognition criteria and criterion executed in China?

EVENT SCHEDULE
Agenda
14:00  the meeting start on, the host address
14:05  Difference practice analysis of new rule of PRC and US GAAP standard­- Revenue recognition and measurement

          - Carding the recent development trend in term of income adjustment in China and US standard

(from the recent revenue changes of customer contracts; crucial impact of Chinese enterprises)

         -Revenue recognition criteria of sale of goods

(what substantial transfer of risk and rewards are? A different approach in the China and USA’s standards by a variety of discounts, allowances and returns)

         -revenue recognition standard of providing labor

(Percentage of completion method vs The completed contract method; Practical application in terms of accounting and revenue recognition)

          -Practical challenges

(what time is the junction point of revenue recognition of invoiced unshipped and others)

15:15 Q&A
15:30 End of the event