| China's new Enterprise Accounting Standard was issued by the Financial Department in the early of 2006. The new Enterprise Accounting Standard greatly improves the comparatives of the accounting data. But one of the problems is lacking in guidance that better applied to certain special industries. The real estate enterprise accounting recognition depends on the specialties of its operation and sale of goods. Thus, the following key issues need to be addressed. One is when is the appropriate time of revenue recognition for the property developers? The other is whether the significant risks and rewards of ownership have been transferred to the buyer.As the same geographical and cultural background country as ours—Singapore on the above issues set a good example for us. This thesis commences on the related the Singapore accounting framework to the effective of the stock market. After that, compares China's revenue recognition of real estate enterprise with Singapore's. And then systematically analysis the discrepancy on the effectives to the stock market from the intendance of lawyer, microenvironment and the relative real estate polices. Besides, further places on the empirical model as evidence. Finally, puts forward some improved suggestions in expect to provides some help on China revenue recognition of real estate enterprises and strengthen us competitive capabilities on the international capital market. |
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