On May 14th, 2009, the Financial Supervisory Commission(FSC) has declared the roadmap of full adoption of IFRS(International Financial Reporting Standards) in 2013 in Taiwan. The biggest challenge should belong to the way of construction revenue recognition may have significant changes, then the impact to the construction industry, financial position and operating results. Construction works in the long-term contracts if they meet the definition(of a duration of more than one year contracts) who, using IAS 11 "Accounting for long-term contract standards", or should be in accordance with IAS 18 "Revenue" of the regulations. Therefore, the construction industry in recent years after the contract works, you have to face the internal accounting system conversion, attention to international accounting standards and of the various provisions of the Financial Accounting Standards, which not only allows companies costs, should be greatly affected by different ways Project profit and loss, makes the financial statements into the Financial Accounting Standards International Accounting Standards during the financial information presented, not as good as the previous way of recognition, thereby affecting the investor's professional judgments.
Then, this study completed in the proportion of IAS 11 applicable law replaces FASB 11 completed the long-term contracts under the law of all the major builders to re-calculate the construction of a contract revenues, construction costs, operating income and net income; Quarterly cash flows from the simulation showed that the loss ratio method using the completion of completion method is greater than all the profit and loss, which shows that import IFRS earnings after the cost of different identified could affect the profitability of the construction industry.
A:您好,在IFRSs下營建業對交易結果可以可靠估計衡量係採完工百分比法,若無法可靠估計衡量,係採成本回收法,並無全部完工之適用。以建屋預售型態的建設公司,若商品主結構無法任由消費者修改,則屬商品買賣,係於商品點交時認列收入,若商品主結構可任由消費者修改,則屬勞務提供,應依照建造合約之規定採完工百分比法或成本回收法。(附帶提及,呂會計師所建議引用之PPT係本人所撰寫)
(針對上述諮詢問題,係由經濟部中小企業處「強化中小企業財務能力計畫」(111年度委託執行單位:中華民國全國創新創業總會)之榮譽會計師本著自身財會專業予以回覆問題,惟因網路文字表達有時不見得可充分說明本意,如您針對回覆文字有所疑惑,或產生更深入相關財會問題,建議可直接與本計畫工作團隊聯繫,本團隊將了解您的問題及企業基本資料後,協助詢問榮譽會計師後再行回覆,亦可提供現場/視訊諮詢及進階診斷服務,執行團隊聯繫電話:(02)23328558 #351劉專員)
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- IFRS制度上路 建商推案型態轉變
2013-03-04 10:45 列車長 分享:
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[房地王/吳正治報導] 不管今年房地產市場景氣有沒有變好,準備買預售屋的民眾都要關心建商的財務狀況,因為萬一建商收了民眾的訂金、簽約金、開工金,房子卻蓋不下去,民眾的損失就太大了。不過,眼尖的民眾應該可以發現:怎麼今年初有些建商的營收出現暴起暴落的現象?我的預售案建商會不會倒閉啊?
入帳方式影響建案型態
要弄懂IFRS制度之前,要先暸解建商是怎麼認列預售建案的。以前建設公司的業績認列方式有兩種,分別是「全部完工法」和「完工比例法」。分期推案變多
而且建商的推案策略也會朝「穩定推案」的方向進行。舉例來說,過去房地產市場很熱,有些建商「3年不推案,一推案就吃3年」,現在則要改成每年固定都要推案,房市裡的各季節時段的建案都會因此增加,民眾可以一整年精挑細選自己喜歡的建案。購屋 房地產 預售屋 興富發 遠雄建設 買房 冠德建設 鄉林建設 宏泰人壽 海洋都心 日勝生 遠雄龍岡 IFRS 國際財務報告準則 全部完工法 完工比例法
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