Analysis of Difficult Problems in the Application of Revenue Standards
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DOI: 10.25236/icembe.2020.060
Corresponding Author
Changzhi Wang
Abstract
The new revenue standard makes substantial changes to the rules of recognition, measurement, recording and reporting of income, but there are many difficult problems to be solved in the implementation process. Combined with relevant provisions, this paper deeply analyzes several problems in the process of implementing new revenue standards.
Keywords
New revenue standards, Major financing component, Rent reduction, Maintenance service