IFRS 15 適用後與對室內設計裝修業收入認列之影響

國際財務報導準則第15號「客戶合約之收入」（簡稱IFRS 15）於2018年1月1 日起適用。IFRS 15明確規範運用五步驟模型，來決定收入認列的時點及金額。因此，企業對銷售合約訂定及履行需具備應有之注意，有效管理客戶合約之收入。本研究旨在探討室內設計裝修業依照IFRS 15認列收入後對財務報表收入認列之影響，採用文獻分析法及比較分析法，蒐集國際財務會計準則委員會發布之財務會計準則完整條文與附錄（由中華民國會計基金會翻譯之版本）、會計期刊文獻，以及與本研究議題相關之已公開碩博士論文；透過比較中華民國財務會計凖則（ROC GAAP）與國際財務報導準則（IFRSs）在財務會計收入認列之異同，加以敘述、對照、分析，比較其中的差異，再給予室內設計裝修業於適用國際會計準則時提供相關建議。經過本研究分析後發現，IFRS 15收入確認標準性質允許更多的估計與判斷，估計與判斷程度越高，舞弊性財務報導和誤述風險越高。因此，企業需設計一套程序加入所需之會計資訊並需加強內部控制及利用外部審計監督功能，以降低人為疏失和減少錯誤。

關鍵字

IFRS15 ；收入認列；室內設計裝修業；完工比例法

並列摘要

International Financial Reporting Standard No. 15 Revenue from Contracts with Customers (IFRS 15) is applicable from January 1, 2018. IFRS 15 clearly regulates the use of a five-step model to determine the timing and amount of revenue recognition. Therefore, companies need to pay due attention to the establishment and fulfillment of sales contracts to effectively manage the revenue of customer contracts. This study aims to explore the impact of the interior design and decoration industry on the recognition of revenue in the financial statements after recognizing revenue in accordance with IFRS 15. Using literature analysis and comparative analysis to collect the complete provisions and appendices of financial accounting standards issued by the International Financial Accounting Standards Committee (The version translated by the Republic of China Accounting Foundation), accounting journal literature and master ’s thesis related to this research topic. By comparing the similarities and differences between ROC Generally Accepted Accounting Principles (ROC GAAP) and International Financial Reporting Standards (IFRSs) in the recognition of financial accounting income. Describe, compare and analyze the differences. At last, we give the relevant recommendations for interior design and decoration industry to whom applied international accounting standards. Through analysis, we find that the nature of the IFRS 15 income recognition standard allows more estimation and judgment. The higher the degree of estimation and judgment, the higher the risk of currency dance financial reporting and misstatement. Therefore, enterprises need to design a set of procedures to record the required accounting information and strengthen internal control and use external audit supervision functions to reduce human error and errors.