【作者】 凌云；

【导师】 肖小凤； 刘勇红；

【作者基本信息】 湖南大学 ， 会计硕士（专业学位）， 2022， 硕士

【摘要】 随着社会的不断发展,旧收入准则逐渐表现出在新环境下的不适应性,已不能使企业很好的完成准确、真实地反映经济信息的要求,在这个背景下,《国际财务报告准则第15号——客户合同产生的收入》(以下简称IFRS15)于2014年发布。我国财政部结合我国具体的经济情况,于2017年7月出台修订后的《企业会计准则第14号——收入》(以下简称新CAS14)。新收入准则的调整涉及收入确认的重点、模型和相关信息的列报与披露,这将对实施新收入准则的企业产生较大影响。电信行业作为支持社会发展和创新的基础性行业,因此也成为了首批执行新收入准则的企业。由于中国电信三大主要业务的相关收入确认均受到新准则的影响,其财务业绩也自然而然产生变动。通过对比分析新旧收入准则下财业绩的变化,能够使报表使用者理性认识由准则调整引起业绩波动的原因。新收入准则对收入的确认与计量做出新的调整。收入的确认方法——“五步法模型”以合同为依据,增加了收入确认的真实性。过去并未对收入的具体拆分方法做出明确规定,新准则要求以合同的交易价格和各履约义务的单独售价作为拆分价格时的判断依据。由于中国电信过去采用余值法分摊交易价格,因此实施新准则后,收入分配方法的改变导致其收入结构改变。新收入准则新增了“合同资产”、“合同负债”等科目的概念,一些报表项目需要重新分类,例如中国电信的部分应收账款重新分类至合同资产,新的报表项目更能反映交易的经济实质。新收入准则的这些调整最终影响企业的财务业绩。自IFRS15和新CAS14发布以来,与新收入准则相关的文献资料主要集中在准则层面的理论研究,新收入准则的应用研究相对较少。本文通过探究新收入准则在中国电信典型业务中的应用,从而深入分析新准则对其财务业绩的影响。补充了与新收入准则应用相关的文献资料。完全按照“五步法模型”进行收入确认,能够为其他企业实施新收入准则提供借鉴。本文以中国电信实施新收入准则前后的年报数据为基础,对比分析相应的财务报表项目和财务指标变化,能够使财务报表使用者更理性的看到财务业绩的变化,并对其变动原因有更深的认识。更多还原

【Abstract】 With the continuous development of society,the old revenue standards gradually shows the inadaptability under the new environment,can not make the enterprise well completed accurately and truly reflect the requirements of economic information,under this background,the international financial reporting standards no.15 —— customer contract income(hereinafter referred to as IFRS15)was released in 2014.The Ministry of Finance of China of the Ministry issued the revised Accounting Standards for Business Enterprises No.14-Revenue(hereinafter referred to as new CAS14)in July 2017.The adjustment of the new revenue standards involves the reporting and disclosure of revenue recognition,the model and the disclosure of related information,which will have a greater impact on the enterprises implementing the new revenue guidelines.As a basic industry supporting social development and innovation,the telecommunications industry has also become one of the first enterprises to implement the new revenue standards.As the relevant revenue recognition of China Telecom’s three major businesses is affected by the new standards,its financial performance is also naturally changed.By comparing and analyzing the changes of financial performance under the old and new income criteria,the report users can rationally understand the reasons for the performance fluctuations caused by the adjustment of the standards.The new revenue standards make new adjustments to the recognition and measurement of revenue.Revenue recognition method – The "five-step model" is contract-based and adds to the authenticity of revenue recognition.In the past,the specific method of splitting revenue was not clearly defined,and the new standards require that the transaction price of the contract and the separate selling price of each performance obligation be used as the basis for judging the split price.Since China Telecom used the residual value method to apportion transaction prices in the past,after the implementation of the new standards,the change in the income distribution method led to a change in its income structure.The new revenue standards add the concepts of "contract assets" and "contract liabilities",and some report items need to be reclassified,such as some accounts receivable of China Telecom to be reclassified into contract assets,and the new statement items can better reflect the economic essence of transactions.These adjustments to the new revenue standard ultimately affect the financial performance of the enterprise.Since the release of the IFRS15 and the new CAS14,the literature related to the new income guidelines has mainly focused on the theoretical research at the guideline level,and relatively few studies have been conducted on applying the new revenue standards.By exploring the application of the new revenue standards in the typical business of China Telecom,this paper can deeply analyze the impact of the new criteria on its financial performance.Supplement the literature related to the application of the new revenue standards.Revenue recognition in full accordance with the "five-step method model" can provide a reference for other enterprises to implement the new revenue standards.Based on the annual report data of China Telecom before and after the implementation of the new revenue standards,this paper compares and analyzes the corresponding changes in financial statement items and financial indicators,so that the users of financial statements can see the changes in financial performance more rationally,and have a deeper understanding of the reasons for their changes.更多还原