The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers
The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers
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新会计准则的实际影响：以 IFRS 15 客户合同收入为例
DOI：
10.1080/00014788.2020.1770933
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发表时间：
2020
影响因子：
1.7
通讯作者：
C. Stadler
中科院分区：
文献类型：
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作者：
C. Napier;C. Stadler
国际财务报告准则第15号（IFRS 15）客户合同收入显著改变了收入确认的理念，不仅为公司收入提供了更公平的表述，而且还禁止将收入用于“盈余管理”目的。我们提供了一个框架来分析新的和经修订的会计准则的各种影响。公司如何确认、计量、提出和披露其收入的变化（会计影响）可能会影响公司及其交易在内部和外部的理解方式（信息影响），可能会改变证券价格（资本市场影响），并可能改变公司的经营方式及其成本和现金流量（真实的影响）。我们基于对企业年度报告、意见函和访谈的审查，就IFRS 15的影响提供了经验证据。我们发现了会计、信息以及在较小程度上的真实的影响的证据，尽管在少数行业之外，《国际财务报告准则》第15号对收入的确认和计量的影响相对较小。
International Financial Reporting Standard 15 (IFRS 15) Revenue from Contracts with Customers has significantly changed the philosophy of revenue recognition, not only to provide a fairer representation of corporate revenues, but also to inhibit the use of revenues for ‘earnings management’ purposes. We provide a framework to analyse the various effects of new and amended accounting standards. Changes in how companies recognise, measure, present and disclose their revenues (accounting effects) can affect how companies and their transactions are understood, both internally and externally (information effects), can change security prices (capital market effects) and can change how companies operate, and their costs and cash flows (real effects). We provide empirical evidence, based on a review of corporate annual reports, comment letters and interviews, on the effects of IFRS 15. We find evidence of accounting, information and, to a lesser extent, real effects, although, outside a few industries, IFRS 15 has had relatively little impact on the recognition and measurement of revenue.