September 2018 - 中国における収益認識基準の改正

中国においては2017 年7 月に収益にかかわる企業会計準則第14号が改正されました。これは、IFRS 第15 号「顧客との契約から生じる収益」の考え方を全面的に取り入れ、以下のような収益認識のための5 つのステップの考え方を踏襲しているものとなっています。
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September 2018 中国における収益認識基準の改正.pdf

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