会计学院知识库

    Revenue, both in terms of measuring an enterprise's ability to operate and analyzing its ability to develop, is a very important indicator. However, in recent years, with the rise of emerging industries, a variety of different business models have emerged a lot of special business, in the face of these complex, special transactions, the revised revenue standards, whether in the application of interpretation, or accounting norms, have been unable to meet the requirements of accounting, in this case, income recognition accounting methods are not unified directly led to the financial information published by enterprises can not really reflect the business situation of the enterprise itself, for enterprise managers or stakeholders to influence the decision-making and thus affect the overall development of the enterprise. In the face of this series of urgent problems, the IASB revised and promulgated the international accounting standards, in order to maintain coordination with the international accounting standards, China's Ministry of Finance promulgated the current revenue standards.

    This paper chooses Vanke Group, a real estate enterprise that applies the current income criterion in advance, as the research object. Firstly, we compare the changes between the income standard and the current income standard, and the steps of Vanke Group to confirm revenue using the five-step model in the current income criteria, and secondly, analyze the development status of the real estate industry in the past four years and the relevant financial situation of Vanke Group. Then take Vanke Group as an example for case study, mainly analyzes the current revenue standards on Vanke Group's financial position, operating results, financial indicators and stakeholder impact. Through the case analysis of Vanke Group, some suggestions on the implementation of the current income criteria for listed companies are summarized.

    Through the case study of Vanke Group, this paper finds that the current revenue standards have a certain impact on all aspects of financial information, improve the quality of financial information, make the disclosed accounting information more reflect the real situation of enterprises, and provide more valuable reference for enterprise managers and stakeholders to make decisions.