基于IFRS15的电商企业收入确认模式

 随着近些年来互联网的普及，电子商务飞速发展，越来越多的人们选择在线上进行购物，支付，企业也顺时而生开拓电子商务的业务模式，近些年，我国电商企业的数量也在飞速增加。我们知道企业存在的目的是为了赚取利润，收入是影响利润的关键因素，正确的确认与计量企业的收入是影响财务信息质量的关键因素。因此，为了确保财务信息的真实可靠性，电商企业对收入的确认与计量就显得非常关键。
    电商企业与传统企业在收入范围与支付方式等方面都有着很大不同，特别是在信息提供和第三方平台参与支付方面。现行的会计准则已经不能满足电子商务中多样化收入的确认需要，针对如今存在的确认时点，确认类型和具体计量的问题，《国际财务报告准则第十五号-与客户之间的合同产生的收入》（简称IFRS15）的出现为我们提供了一些借鉴。
 本文后半部分通过对IFRS15会计准则在确认条件，确认时点及确认计量方面的说明及与我国现行会计准则在收入范围，确认基础，确认时点及确认的核心办法方面的对比，希望为我国电商行业后续的收入确认提供借鉴。
关键字：收入确认；电子商务；IFRS15

Abstract

With the popularization of Internet in recent years, the rapid development of e-commerce, more and more people choose online shopping, payment, the enterprise also arises at the historic moment to develop e-commerce business model, in recent years, the number of China's business enterprise has been increased rapidly. We know the purpose of the business is to earn profits, income is the key factor effect of profit, the correct recognition and measurement of the income of the enterprise is the key factor to influence the quality of financial information. Therefore, in order to ensure the reliability of financial information, business enterprise income confirmation and measurement is very important.
Commercial enterprises and traditional enterprises are very different in terms of the scope of income and payment, especially in providing information and the third party payment platform to participate in. The current accounting standards has been unable to meet the diversified e-commerce revenue recognition needs to confirm the point in today's confirmation, and specific types of measurement problems. "Between the International Financial Reporting Standards No. fifteenth - contract with customers income (IFRS15) appears to provide some reference for us.
In the second part of this article through to the IFRS15 accounting standards in the confirmation, confirmation and measurement point confirmation instructions and with China's current accounting standards in the scope of income confirmation basis, compared to ensure that core point and the confirmation of the way, and hope to provide a reference for China's electricity supplier industry follow-up revenue.

Key words:  Revenue recognition;  e-commerce;  IFRS15

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