浅论收入准则的确认条件

我国新颁发的《企业会计准则——收入》（以下简称为《收入准则》）重点解决收入的确认、计量和披露问题。收入确认是收入要素核算的基本内容，收入计量与收入确认密不可分。因此收入确认是基本问题。《收入准则》中关于收入确认的规定与传统会计制度中的收入确认标准、条...     

浅议建造合同收入确认问题

《企业会计准则——建造合同》在建造合同收入的确认、计量,账务处理以及预计合同亏损的处理等方面作了较大改革,《企业会计准则——建造合同》对合同收入的确认进行进一步解释与规定,使建造合同的收入更符合权责发生制的要求,提高了会计信息的质量。《企业会计准则——建造合同》与《施工企业会计制度》对建造合同收入的确认有显著差别,从而导致税务方面亦不同,分析如下：     

解读商品销售收入确认的条件

依据《企业会计准则第14号——收入》会计准则的有关规定，企业销售商品只有同时符合商品销售确认的5个条件时，才能确认收入．否则应按相关规定进行账务处理。本文将对商品销售确认的5个条件进行分析和探讨，以供读者学习时参考。     

《建造合同》准则对税务的影响及其相关业务处理

按照现行的营业税税法规定，营业税纳税义务发生时间为纳税人存讫营业收入款项或以得索取业收入款项凭证当天（对建造工程而言，取得索取收入款项赁证通常是指办理了工程结算件），纳税期限为次月的5日，10日，15日或1个月，而《建造合同》准则规定收入确信的时间有三种，即资产负债表日（指南解释为年度的最后一天），合同完成时，能得到补偿的费有发生当期，且所确认的收入是指已完成部分预计可以收回的收入，并不一定都取得了收取款项的凭证，上述二对收入的确认存在两方面的差异：一是时间方面的，各自规定确认收入的时间点不同，二是确认条件方面的，按准则确认的收入是指工部分预度可以收回的收入，按税法确认收入的时间点不同，二是确认条件方面的，按准则确认的收入是指完工部分预计可以收回的收入，按税法确认的收入是指已收取的收入和取得索取凭证收入，显然《建造合同》准则对营业税会产生较大的影响。     

施工企业收入核算的变化对会计工作的影响

《企业会计准则——建造合同》和《企业会计制度》与传统的施工企业会计制度相比，在收入的确认、计量和会计核算等方面存在较大差异。     

议新收入准则下企业向客户授予知识产权许可的核算——以影视公司为例

2017年7月财政部发布《企业会计准则第14号——收入》,对收入确认进行了重新规范.本文结合该准则具体要求,对影视公司所收取的影片放映许可使用费收入的确认和核算进行分析,并对后期因合同变更导致的收入确认的变化进行了探索.     

税法与会计对收入确认的差异分析

新会计准则以及《企业所得税法》等等的先后发布使得《企业会计准则14号——收入》以及国家税务总局《关于确认企业所得税收入若干问题的通知》(国税函【2008】875号)都对收入的确认方式还有确认时间作了相应规范。本文对会计与税法在收入确认的原则、条件、范围、时间等方面存在的差异进行分析。     

探析科研事业单位新收入准则下科研收入的确认

文章结合2017年财政部修订的《企业会计准则第14号——收入》(以下简称"新收入准则"),对科研事业单位如何对科研经费进行收入确认核算进行了探讨,提出从科研院所科研经费的实际管理方式出发,按控制权转移模式进行科研收入确认,从而满足收入确认真实性、及时性的要求,以确保会计信息的质量,提高科研项目的高质量管理.     

收入确认:税法与会计准则的比较分析

国家税务总局近日发布了《关于确认企业所得税收入若干问题的通知》(国税函[2008]875号)(以下简称《通知》),明确了《中华人民共和国企业所得税法》及《中华人民共和国企业所得税法实施条例》关于确认企业所得税收入的若干问题,缩小了与《企业会计准则第14号——收入》(以下简称《企业会计准则》)的差异。在会计实务中如何认识并正确处理两者的关系,是一个非常现实的问题。     

解读商品销售收入确认的条件

依据《企业会计准则第14号——收入》会计准则的有关规定,企业销售商品只有同时符合商品销售确认的5个条件时,才能确认收入,否则应按相关规定进行账务处理。本文将对商品销售确认的5个条件进行分析和探讨,以供读者学习时参考。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

The Creation of the Office for National Statistics

A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.     

What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

论现代物流企业的发展观

物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。     

浅谈大体积混凝土裂缝的控制

大体积混凝土的裂缝问题是实际工程中长期困扰工程技术人员的问题,其控制技术的研究是混凝土结构研究的热点问题,具有重大的学术价值和潜伏的工程背景。     

Supply Chain Strategies in the UK Fashion Industry—The Rhetoric of Partnership and Realities of Power

This paper focuses on the fashion industry, one characterised by issues such as dramatic shifts in the scale and power of major retail buyers in the market, the advent of retailer own brands, and the nature of sourcing and supply chain decisions, issues that are increasingly global in nature. The aim of this research is to explore the nature of relationships between UK high street multiple fashion retailers and their contracted suppliers, many of whom are entrepreneurial firms by most definitions of the term. Four core themes emerge from the literature and provide a framework for the research, namely, power, process, partnership, and people. The research approach was qualitative, and conducted over a period of twelve months. The paper ends with an agenda for future research.