《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入》應(yīng)用指南2018

1、2018財(cái)政部會(huì)計(jì)司編寫(xiě)組編著《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入》應(yīng)用指南（四）附有客戶額外購(gòu)買選擇權(quán)的銷售（四）附有客戶額外購(gòu)買選擇權(quán)的銷售....................................................................................74（五）授予知識(shí)產(chǎn)權(quán)許可（五）授予知識(shí)產(chǎn)權(quán)許可...........................................

2、.....................................................................79（六）售后回購(gòu)（六）售后回購(gòu)..................................................................................................................................84（七）

3、客戶未行使的權(quán)利（七）客戶未行使的權(quán)利................................................................................................................86八、關(guān)于列報(bào)和披露八、關(guān)于列報(bào)和披露.....................................................................

4、.........................................................89（一）列報(bào)（一）列報(bào)...........................................................................................................................................89（二）披露（二）披露

5、...........................................................................................................................................94附錄二附錄二.........................................................................

6、..............................................................................100《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入》修訂說(shuō)明《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入》修訂說(shuō)明...........................................................................100一、本準(zhǔn)則的修訂背景一、本準(zhǔn)則的修訂背景.

7、......................................................................................................................100二、本準(zhǔn)則的修訂過(guò)程二、本準(zhǔn)則的修訂過(guò)程...............................................................................

8、........................................100（一）前期準(zhǔn)備階段（一）前期準(zhǔn)備階段.......................................................................................................................101（二）起草階段（二）起草階段.......................

9、.........................................................................................................101（三）公開(kāi)征求意見(jiàn)階段（三）公開(kāi)征求意見(jiàn)階段..........................................................................................

10、....................101（四）修改完善階段（四）修改完善階段.......................................................................................................................102三、本準(zhǔn)則修訂的主要內(nèi)容三、本準(zhǔn)則修訂的主要內(nèi)容.................................

11、.............................................................................102（一）將現(xiàn)行收入和建造合同兩項(xiàng)準(zhǔn)則納入統(tǒng)一的收入確認(rèn)模型（一）將現(xiàn)行收入和建造合同兩項(xiàng)準(zhǔn)則納入統(tǒng)一的收入確認(rèn)模型................................102（二）以控制權(quán)轉(zhuǎn)移替代風(fēng)險(xiǎn)報(bào)酬轉(zhuǎn)移作為收入確認(rèn)時(shí)點(diǎn)的判斷標(biāo)準(zhǔn)（二）以控制權(quán)轉(zhuǎn)移替代風(fēng)險(xiǎn)報(bào)酬轉(zhuǎn)移作為

12、收入確認(rèn)時(shí)點(diǎn)的判斷標(biāo)準(zhǔn)......................103（三）對(duì)于包含多重交易安排的合同的會(huì)計(jì)處理提供更明確的指引（三）對(duì)于包含多重交易安排的合同的會(huì)計(jì)處理提供更明確的指引...........................103（四）對(duì)于某些特定交易（或事項(xiàng)）的收入確認(rèn)和計(jì)量給出了明確規(guī)定（四）對(duì)于某些特定交易（或事項(xiàng)）的收入確認(rèn)和計(jì)量給出了明確規(guī)定..................103四、本準(zhǔn)則實(shí)施影響的分析四

13、、本準(zhǔn)則實(shí)施影響的分析..............................................................................................................104五、本準(zhǔn)則修訂需要說(shuō)明的問(wèn)題五、本準(zhǔn)則修訂需要說(shuō)明的問(wèn)題....................................................................

14、.................................104（一）總額還是凈額確認(rèn)收入（一）總額還是凈額確認(rèn)收入.....................................................................................................104（二）余值法的采用（二）余值法的采用....................................

15、...................................................................................105（三）重大融資成分的折現(xiàn)率（三）重大融資成分的折現(xiàn)率.....................................................................................................105（四）與

16、合同成本有關(guān)的資產(chǎn)的減值（四）與合同成本有關(guān)的資產(chǎn)的減值.......................................................................................105（五）準(zhǔn)則實(shí)施范圍和時(shí)間安排（五）準(zhǔn)則實(shí)施范圍和時(shí)間安排..........................................................................