新准则下软件行业系统集成业务收入政策研究

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财政部于2017年发布修订版的收入准则,新准则以原则为导向,准则详解和应用指南均未对系统集成业务的会计处理做出明确规定.作为软件行业重要业务之一,系统集成业务具有综合性、多样性及复杂性等特性,在收入确认判断及辨析业务实质时有诸多难点.本文对软件行业系统集成业务收入确认难点问题进行深入分析并提出相应的解决方案.
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