IAS18.docx

1、IAS18目的在编制和呈报财务报表的结构中，收益被定义为会计期间经济利益的增加，其表现形式为因资产的流入或增加、负债的减少而导致的权益的增加，但不包括由于投资者出资而引起的权益的增加。收益包括收入和利得。收入是指企业在正常经营业务中所产生的收益，可以有各种名称，包括销售收入、服务收费、利息、股利和使用费。本号准则旨在阐明对于一定类型的交易和事项形成的收入所作的会计处理。 ObjectiveIncome is defined in the Framework for the Preparation and Presentation of Financial Statements as incre

2、ases in economic benefits during the accounting periodin the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equityparticipants. Income encompasses both revenue and gains. Revenue is incomethat

3、arises in the course of ordinary activities of an entity and is referred to by avariety of different names including sales, fees, interest, dividends and royalties.The objective of this Standard is to prescribe the accounting treatment of revenuearising from certain types of transactions and events.

4、对收入的会计处理，主要问题在于确认收入的时间。收入应在未来的经济利益很可能流入企业，并且能够可靠地计量时予以确认。本号准则将明确何时适用以上标准对收入进行确认。此外，本号准则还将提供运用这些标准的实务指南。 The primary issue in accounting for revenue is determining when to recogniserevenue. Revenue is recognised when it is probable that future economic benefitswill flow to the entity and these benefi

5、ts can be measured reliably. This Standardidentifies the circumstances in which these criteria will be met and, therefore,revenue will be recognised. It also provides practical guidance on the applicationof these criteria.范围Scope本号准则适用于对以下交易和事项所形成的收入的会计处理： 1 This Standard shall be applied in account

6、ing for revenue arising from thefollowing transactions and events:（1）销售商品； （2）提供劳务；以及 （3）他人使用企业的资产而产生的利息、使用费和股利(a) the sale of goods;(b) the rendering of services; and(c) the use by others of entity assets yielding interest, royalties and dividends.本号准则替代于1982年发布的国际会计准则第18号“收入的确认”。 2 This Standard s

7、upersedes IAS 18 Revenue Recognition approved in 1982.3商品包括企业为出售而生产和外购的商品，如零售商购进的商品，或持有的待售土地以及其他不动产。 3 Goods includes goods produced by the entity for the purpose of sale and goodspurchased for resale, such as merchandise purchased by a retailer or land andother property held for resale.提供劳务，其典型方式是企

8、业在承诺的期限内完成合同所约定的劳务。该劳务可仅限于一个会计期间，也可跨越多个会计期间。某些劳务合同与建筑合同直接相关，如项目经理和建筑师所提供的劳务。由这些合同所产生的收入不在本号准则中涉及，而应参照国际会计准则第11号“建筑合同”所规定的对建筑合同的要求来处理。 4 The rendering of services typically involves the performance by the entity of acontractually agreed task over an agreed period of time. The services may berendered

9、within a single period or over more than one period. Some contracts forthe rendering of services are directly related to construction contracts, forexample, those for the services of project managers and architects. Revenuearising from these contracts is not dealt with in this Standard but is dealt

10、with inaccordance with the requirements for construction contracts as specified inIAS 11 Construction Contracts.他人使用企业的资产所产生的收入，有以下形式： 5 The use by others of entity assets gives rise to revenue in the form of:（1）利息，是指因使用企业的现金或现金等价物而支付或应付给企业的费用； （2）使用费，是指因使用企业的长期资产，如专利权、商标权、著作权和计算机软件等而支付给企业的费用；以及 （3）

11、股利，是指股东根据其所拥有的资本份额而分得的利润。 (a) interestcharges for the use of cash or cash equivalents or amounts due tothe entity;(b) royaltiescharges for the use of long-term assets of the entity, for example,patents, trademarks, copyrights and computer software; and(c) dividendsdistributions of profits to holders

12、 of equity investments inproportion to their holdings of a particular class of capital.本号准则不涉及到由以下方式产生的收入： 6 This Standard does not deal with revenue arising from:（1）租赁协议（见国际会计准则第17号“租赁会计”）； (a) lease agreements (see IAS 17 Leases);（2）采用权益法核算的由投资产生的股利（见国际会计准则第28号“对联营企业投资的会计”）； (b) dividends arising

13、from investments which are accounted for under theequity method (see IAS 28 Investments in Associates);（3）保险公司的保险合同；(c) insurance contracts within the scope of IFRS 4 Insurance Contracts;（4）金融资产和金融负债的公允价值的变动或变现（在“金融工具”的准则中涉及）(d) changes in the fair value of financial assets and financial liabilities

14、 or theirdisposal (see IFRS 9 Financial Instruments and IAS 39 Financial Instruments:Recognition and Measurement);（5）其他流动资产的价值变动； (e) changes in the value of other current assets;(f) initial recognition and from changes in the fair value of biological assetsrelated to agricultural activity (see IAS

15、41 Agriculture);(g) initial recognition of agricultural produce (see IAS 41); and（7）矿产的开采。 (h) the extraction of mineral ores.定义Definitions本号准则所使用的下列术语，具有特定的含义： 7 The following terms are used in this Standard with the meanings specified:收入，是指企业在一定的期间内，由正常经营活动所产生的经济利益的流入的总额。该流人仅指引起权益增加的部分，而不包括企业投资者出资

16、引起的部分。 Revenue is the gross inflow of economic benefits during the period arising in thecourse of the ordinary activities of an entity when those inflows result inincreases in equity, other than increases relating to contributions from equityparticipants.公允价值，是指熟悉有关情况并自愿交易的买卖双方在一项公平交易中，就资产的交换或者负债的结算

17、所达成的价格 Fair value is the amount for which an asset could be exchanged, or a liabilitysettled, between knowledgeable, willing parties in an arms length transaction.收入仅包括在企业自己的帐户中所收到的和应收到的经济利益的流入的总额。代第三方收取的销售税、产品和服务税以及增值税之类的金额不是所引起的经济利益，虽流入企业但不增加企业的权益，因此不包括在收入之内。类似地，在代理经销中，代理商的经济利益的流入总额包括代供应商收取的金额，但并不

18、引起该代理企业权益的增加。该项代供应商收取的金额不属于收入，而佣金的金额则属于收入。 8 Revenue includes only the gross inflows of economic benefits received andreceivable by the entity on its own account. Amounts collected on behalf of thirdparties such as sales taxes, goods and services taxes and value added taxes are noteconomic benefits

19、which flow to the entity and do not result in increases inequity. Therefore, they are excluded from revenue. Similarly, in an agencyrelationship, the gross inflows of economic benefits include amounts collectedon behalf of the principal and which do not result in increases in equity forthe entity. T

20、he amounts collected on behalf of the principal are not revenue.Instead, revenue is the amount of commission.收入的计量 Measurement of revenue收入应以已收或应收的价合的公允价值进行计量。 9 Revenue shall be measured at the fair value of the consideration received orreceivable.* See also SIC-31 RevenueBarter Transactions Involv

21、ing Advertising Services交易所产生的收入额通常由企业与资产的购买方或使用方所达成的协议来决定。该项金额是以企业已收或应收的价款的公允价值为根据，并考虑了企业允诺的商业折扣和数量折扣进行计量的。 10 The amount of revenue arising on a transaction is usually determined byagreement between the entity and the buyer or user of the asset. It is measuredat the fair value of the consideration

22、 received or receivable taking into accountthe amount of any trade discounts and volume rebates allowed by the entity.在大多数情况下，这种价款采用了现金或现金等价物的形式，而收入的金额是已收到或应收的现金或现金等价物的金额。但是当现金或现金等价物的流入被延迟时，该价款的公允价值将低于已收或应收的现金的名义金额。例如，企业在销售商品时可能向买方提供无息信贷，或从买方手中接受一张利率低于市场利率水平的应收票据作为价款。一旦上述安排实际上构成一项融资交易，该价款的公允价值应通过对所有

23、的未来收入采用设定的贴现率进行贴现后来确定。该设定贴现率可以根据下列数额比较清楚地确定： 11 In most cases, the consideration is in the form of cash or cash equivalents and theamount of revenue is the amount of cash or cash equivalents received orreceivable. However, when the inflow of cash or cash equivalents is deferred, thefair value of the

24、 consideration may be less than the nominal amount of cashreceived or receivable. For example, an entity may provide interest-free credit tothe buyer or accept a note receivable bearing a below-market interest rate fromthe buyer as consideration for the sale of goods. When the arrangementeffectively

25、 constitutes a financing transaction, the fair value of the considerationis determined by discounting all future receipts using an imputed rate of interest.The imputed rate of interest is the more clearly determinable of either:（1）具有类似信用等级的公司发行类似票据所采用的通行利率；或 （2）将票据的名义金额贴现为商品或劳务的现行的现金销售价格所采用的折现率。(a)

26、the prevailing rate for a similar instrument of an issuer with a similarcredit rating; or(b) a rate of interest that discounts the nominal amount of the instrument tothe current cash sales price of the goods or services.该价款的公允价值与名义金额之间的差额，应根据第29和第30段的规定，确认为利息收入。 The difference between the fair value

27、 and the nominal amount of theconsideration is recognised as interest revenue in accordance with paragraphs 29and 30 and in accordance with IAS 39 and IFRS 9.在交换或互换具有类似性质和价值的商品或劳务时，这种交换不能视为产生收入的交易。这种情况较多地发生在石油或牛奶等商品上，供应商为了各自所需，定期和定点地交换或互换在不同地点存放的存货。只有当销售商品或提供劳务换取了不同的商品或劳务时，该交换才可认定为产生收入的交易。收入应按收到的商品或

28、劳务的公允价值进行计量，并根据所转移的现金或现金等价物的金额进行调整。当收到的商品或劳务的公允价值不能可靠地予以计量时，收入就按所提供商品或劳务的公允价值进行计量，并根据所转移的现金或现金等价物的金额进行调整。 12 When goods or services are exchanged or swapped for goods or services which areof a similar nature and value, the exchange is not regarded as a transaction whichgenerates revenue. This is oft

29、en the case with commodities like oil or milk wheresuppliers exchange or swap inventories in various locations to fulfil demand on atimely basis in a particular location. When goods are sold or services are renderedin exchange for dissimilar goods or services, the exchange is regarded as atransactio

30、n which generates revenue. The revenue is measured at the fair valueof the goods or services received, adjusted by the amount of any cash or cashequivalents transferred. When the fair value of the goods or services receivedcannot be measured reliably, the revenue is measured at the fair value of the

31、goods or services given up, adjusted by the amount of any cash or cash equivalentstransferred.交易的确认 Identification of the transaction本号准则中的确认标准，通常可以单独地运用于各项交易。但在某些情况下，为了反映交易的实质，有必要运用该标准确认单项交易中的可分割部分。例如，当一个产品的售价中包括了一项可分割的售后服务费用，该金额应作递延处理，并在服务实际提供的期间再确认为收入。相反地，当两项或两项以上的交易互相联系紧密，以致不整体考虑这一系列交易便无法理解其商业效果

32、时，确认标准就应同时运用于上述两项或两项以上的交易。例如，企业可能在出售商品的同时，单独约定日后回购该商品，因此上述交易的实质效果将被否定。在此情况下，这两项交易应合并处理。 13 The recognition criteria in this Standard are usually applied separately to eachtransaction. However, in certain circumstances, it is necessary to apply therecognition criteria to the separately identifiable components of a singletransaction in order to reflect the substance of the transaction. For exampl