TAP CHi CONG THlTlTNe
GHI NHAN DOANH THU
THEO CHUAN MlJC KE TOAN QUOC TE
"IAS 18-DOANH THU"
• NGUYIN THUY DUONG
TOM TAT:
Bai vie't phan tich tim quan trong, y nghia cua IAS 18 - doanh thu; phac thao c^c nguydn tac lam nen tang cho viec ghi nhan va do lifdng doanh thu; d6ng thdi de xua't nhffng thay ddi cho phu'dng phdp ke toan doanh thu trong tifdng lai.
Tuf khoa: Doanh thu, chuan mtic ke' toan quo'c te, IAS 18 - doanh thu.
1. T^m quan trong cua doanh thu Doi vdi hau h6't cac td chu'c khac ngoai cac td chu'c tai chinh, doanh thu \i n6i dung diTdc quan tSm diu tien trong bao cao tai chinh. Trong nhieu Imh vifc, vi du nhu' linh vi/c thuc pham ban le, doanh thu thifdng dffdc cdng bo' dau tien khi ke't qua dffdc cong bo'ra ben ngoai. Doanh thu cd tam quan trpng dac biet do'i vdi bao cao tai chinh, cin dffdc do Iffdng va trinh bay mot each ro rang de ngffdi dffdc cung ca'p thong tin co th^ danh gia dffdc hieu suS't. Uy ban Chuan mifc Ke' toan Qud'c te (lASB) da ban hanh 2 chuan mffc bao cao tai chinh qud'c te (IFRS) cung c3'p hffdng din trong ITnh vffc nay, trong do cd "IAS 18 - Doanh ihu ".
IAS 18 la IFRS Hen quan den doanh thu cua phIn Idn cac td chffe, dffa tren cac nguyen tac va ngan gpn vi chi tie't. Do dd, dilu nay da din de'n mdt so'ngffdi dilng keu gpi mpt each tie'p can chat che hdn nh^m loai bo sff khdng chac chan gay ra bdi cac IFRS hien cd. Do dd, lASB hien dang kiem tra cac tieu chuan hien cd nham thay the'chung b^ng mdt tieu chuan toan dien hdn trong tffdng lai.
2. Y nghia cua doanh thu
IAS 18 dinh nghia doanh thu la "tdng ldi ich kinh te trong giai doan phat sinh trong qua tnnh boat dpng thdng thffdng ctia mot thffc the khi cac khoan dd din de'n tang von chu sd hffu, ngoai cac khoan tang lidn quan de'n ddng gdp tff nhffng ngffdi tham gia cdphan" (1). Cac ham J sau day ti^dinh nghia nay:
(a) Doanh thu phai dffdc neu trffdc khi kha'u trff chi phi bin hang. Vi du: ne'u hang hoa dffdc ban vdi gia 100 do la ma ngffdi ban phSi trd 60 dd la de san xuat, doanh thu la 100 dd la chff khdng phai 40 dd la.
(b) Doanh thu dffdc ghi nhan tren viec cung ca'p hang hda va dich vu lien quan den cac hoat dpng thdng thffdng cua ddn vj. Neu mdt thffc the xff 1^
tai san, nha may va thie't bi vko cuoi ddi kinh te hffu ich cua nd, tien thu dffdc se khdng phai li doanh thu cho thffc thd dd. Thay v^o dd, lai hoSc l6 khi xff ly dffdc coi la khoan kha'u trff tff chi phi hoat dpng (hoac dffdi dang chi tiet ddn h&ng rieng biet trong bao cao lai hoSc lo. neu nd dii nguyen li?u).
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KETQAN-KIEM TOAN
(c) Thue doanh thu drfdc thu tff khach hang va n6p cho cac cd quan cd lien quan khdng phai la
"doanh thu". V( du: Neu hang hda dffdc ban vdi gia 110 dd la, da bao gdm thue doanh thu cd the thuhdila 10%, doanh thu la 100 do la, khdng phai 110 dd la.
(d) Ne'u ngffdi ban ddng vai trd la dai ly, khdng phai la tien gd'c, trong mot giao dich, doanh thu ma ngffdi ban n6n ghi nhan la sd' tiln hoa hdng phai thu thay vi tdng so' tien thu dffdc tff khach hang. Vi du: Ne'u mpt dai ly du lich ban mdt ky nghi cho khach hang vdi gia 1.000 dd la cdng vdi 100 dd ia hoa hdng, de khach hang tra 1.100 dd la va dai ly du lich chuydn 1.000 do la cho ddn vi thffc sff cung cap ky nghi, dai ly du lich nhan doanh thu la 100 do la.
3. Nguyen tac ghi nh3n "Doanh t h u "
IAS 18 phac thao cac nguyen t i c cdng nhan trong 3 phan:
3.1. Bdn hdng hoa
Doanh thu dffdc ghi nh3n khi ta't ca cac dilu kien sau da dffdc thda man:
(a) Ngffdi ban da chuyen cac rui ro va phIn thffdng dang ke vd quyen sd hffu hang hda cho ngifdi mua.
(b) Ngffdi ban khong giff quyen kiem scat do'i vdi hang hda hoac sff tham gia cua ngffdi quan ly vdi mffc dp thffdng lidn quan de'n quyen sd hffu.
(c) So'tien doanh thu cd the dffdc do Iffdng mdt each dang tin cSy.
(d) Cd the cd ldi ich kinh te lien quan de'n giao dich se dffdc chuyen cho ngffdi ban.
(e) Cac chi phi phat sinh hoac do ngffdi ban phai chju dd'i vdi giao dich cd thd dffdc do Iffdng mdt cdch dang tin cay.
3.2. Cung cap dich vti
Cd mpt each tiep can khac dd'i vdi viec ghi nhan doanh thu tff viec cung ca'p dich vu. IAS 18 tuyen bd" ke't qua cua mdt giao dich Hen quan de'n viec cung ca'p dich vu cd the difdc ffdc tinh mdt each ddng tin cay, doanh thu hen quan phai dffdc ghi nh3n bang each tham chieu de'n giai doan hoan thdnh giao dich vao cud'i ky bao cao". Ndi each
khac, doanh thu dffdc ghi nhan dan dan, thay vi ta't ca tai mot "diem quan trpng", nhff trffdng hdp doanh thu tff viec ban hang hda. IAS 18 tuyen bd' them ket qua cua mot giao dich cd the dffdc ffdc linh mpt each dang lin cay khi ta't ca cdc dieu kien sau day dffdc thda man:
(a) So' tien doanh thu cd the dffdc do Iffdng mdt cdch dang lin cay.
(b) Cd the cd ldi ich kinh le'hen quan de'n giao dich se dffdc chuyen cho ngffdi bdn.
(c) Giai doan hoan thanh giao dieh vao cud'i ky bao cdo cd the dffdc do Iffdng mpl each ddng tin cay.
(d) Cdc chi phi phdt sinh cho giao dich va chi phi de hoan thanh giao dich co the dffdc do Iffdng mpt each dang lin cay.
3.3. Nguyen tdc nen tang do tiding doanh thu Theo IAS 18 - doanh thu se dffdc do lffdng theo gia tri hdp ly cua viec xem xet nhan dffdc hoae phai thu. De xae djnh gia iri hdp Iy, cin linh de'n mpi khoan chiel kha'u thffdng mai hoac giam gid do ngffdi bdn cap.
Trong hau he't cac tru'dng hdp, "gid trj hdp ly"
se dai didn eho tien hoac cac khoan iffdng dffdng tien ma ngrfdi ban nhan dffdc hoac phai thu. Tuy nhien, trong irffdng hdp xem xet hoan lai, IAS 18 giai thich sff sdp xep dd tao ihanh mdt giao dich tai chinh hidu qua va thffc chat cua giao dich la vide cung cap hang hda hoac dich vu cpng vdi viec cung ea'p tai chinh. Trong trffdng hdp nhff vay, so' tien phai thu du'dc chia thanh:
(a) Mdt khoan phai ihu cho viec cung cap hang hda hoac dich vu. Dieu nay dffdc thffc hien bang cdch chiet kha'u khoan tien mat phai ihu trong tffdng lai ciia ngffdi ban. Ty le lai sua't dffdc tinh la ty Id vay phd bien eua ngffdi mua hoac, nd'u de xac dinh hdn, ty Id chie'l kha'u khoan tien mat phai thu trong tffdng lai vdi gia tien mat hien tai cda hang hda hoac dich vu. Dieu nay dffdc cdng nhan ngay 13p tffc.
(b) Mpt khoan phai ihu de cung cap tai chinh cho ngffdi mua, dffdc ghi nhan iheo thdi han nguy.
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TAP CHi CONG THIftfNG
Vidu:
Mot ddn vi bdn le cung cap san phim cho cdng chiing theo cdc dieu khoan thanh toan hoan lai 3 nam. Vao ngay 1 thang 1 nam 2016, ddn vi cung ea'p mdt san pham vdi tdng gia la 13.310 dd la, phai tra vao ngay 1 thang 1 nam 2019. Xd'p hang tin dung eua khdch hang sao cho ty Id lai suat hang nam cd Hen quan la 10%. Cud'i ndm cua thffc the la 31 thang 12.
Vao ngay 1 thang 1 nam 2016, tdng doanh thu tff viec ban hang se dffdc chia thanh:
(a) Doanh thu iff viec ban hang hda 10.000 dd la (13,310dd la /(1,10). Dieu nay dffdc ghi nhan ngay lap tffc bang each ghi cd doanh thu va ghi nd cdc khoan phai thu.
(b) Doanh thu lai la 3,310 dd la (13,310 dd la - 10.000 dd la). Dieu nay drfdc cdng nhan trong 3 nam nhrf drfdc hien thi trong Bang 1.
4. Dd xuS't phffdng phap ke'toan doanh thu trong tfftfng lai
Doanh thu la mdt con sd' quan trong ddi vdi ngffdi sff dung bdo cdo tai chinh trong viec danh gia hidu qua va vj the tai chinh ciia mdt ddn vi.
Tuy nhidn. cdc ydu clu ghi nhan doanh thu d Hoa Ky Ihffdng dffdc cha'p nhan theo nguyen tae ke todn (GAAP) khdc vdi cac yeu clu trong Chuan mffc bdo cdo tai chinh quoc te (IFRS).
Uy ban Chuan mffc Ke'toan Qud'c td'(IASB) va ngffdi thiet lap chuan mffc qud'c gia Hoa Ky, Uy ban Chuan mffc Ke' loan Tai chinh (FASB), da khdi xffdng mdt dff an chung de lam rd cdc nguyen tac
ghi nhdn doanh thu va phat trien mdt tieu chuan doanh thu chung cho IFRS va GAAP cua Hoa K\ • (a) Loai bo sff khdng nha't quan vi diem yeu trong cac yeu cau doanh thu hidn cd.
(b) Cung cap mot khudn khd manh me hdn de giai quyd't cac van de ve doanh thu.
(c) Cai thien kha nang so sanh cua cdc hoat ddng ghi nhdn doanh thu giffa eae thffc the, nganh cdng nghiep, khu vffc phap ly va thj tnfdng vd'n.
(d) Cung cap thdm thdng tin hffu ich cho ngffdi dilng bao cdo tai chinh Ihdng qua cdc yeu clu cdng khai drfdc cai thien.
(e) Ddn gian hda viec lap bdo cao tai chinh bdng each giam sd' Iffdng ydu eau ma mpt thffc the phai tham chieu.
Cdc yeu clu dd xua't se anh hffdng dd'n bat ky ddn vi nao ky ke'l hdp dong vdi khdch hang trff khi cae hdp dong do nam trong pham vi ciia cdc tieu chuan khae (vi du: hdp ddng bao hiem hoac hdp ddng cho thud).
De dat dffde nguyen tac cd't loi dd, mdt ddn vj se dp dung td't ca cdc bffdc sau:
(a) Xae djnh hdp ddng vdi khach hang.
(b) Xac dinh cac nghia vu thffc hidn rieng trong hdp ddng.
(e) Xae dinh gid giao dich.
(d) Phan bo gid giao dich cho cdc nghia vu thdc hien ridng trong hdp ddng.
(e) Ghl nhan doanh thu khi (hoac nhff) thffc the ddp ffng nghTa vu thrfc hien •
Bang 1. Tlen m g t dUcfc nhdn v a khoan phai thu dUdc nhdn d q n g ngay 1/1/2019
Nam ket thuc ngay 31 ttiang 12 do la
2016 2017 2018
Md ktioan phal thu do la
10.000 11000 12.100
Thu nh$p tai chinh (10%) do la
1000 1 100 1.210
D6ngldK>dn phal Ihu d6 la
11.000 1Z100 13.310
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KE TOAN-KIEM I O A N
TAI LI5U THAM KHAO:
1. Tap cM Tai chinh (tapchitaichinh.vn) (2018), Ki todn doanh thu Iheo IAS 18.
2. IN 2, ED (2011/6), Doanh thu tU Hap dong vdi Khdch hdng.
Ngay nhSn bai: 20/5/2020
Ngay phan bien danh gi4 va sura chffa: 29/5/2020 Ngay chS'p nh$n ding bai: 10/6/2020 Thdng tin tac gia:
ThS. NguySn Thuy Dtfrfng Trrfcfng Dai hoc C6ng nghiep Ha NOi
THE REVENUE RECOGNITION ACCORDING TO THE U S 18 - REVENUE
• Master. N6UYEN THUY DUONG Hanoi University of industry ABSTRACT:
This paper analyzes the importance and significance of the Intemational Accounting Standards (IAS) No.18 - Revenue, outlines the principles of revenue recognition and measurement and proposes changes m revenue accounting method in the future.
Keywords: Revenue, intemational accounting standards, IAS 18 - Revenue.
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