Research On The Impact Of New Income Standards On Real Estate Enterprises

Income is a barometer of enterprise operation and development.Managers make different business decisions through enterprise income level,shareholders evaluate the management level of managers through income level,and investors also make investment decisions through enterprise income level.Therefore,the recognition and measurement of income are very important for enterprises.With the continuous development of the integration of the world economic system and the continuous improvement of the domestic economic development level,the old income criteria can no longer meet the new development requirements.In order to better integrate with the international community,the Ministry of Finance promulgated a new revenue standard in 2017,which was formally implemented in 2018,and required different enterprises to implement it at different times.This marks the official withdrawal of the old revenue code.And the real estate industry as an important industry to promote the economic development of our country,the transaction form is complex,but has been lack of a unified income recognition standard,the result is that different enterprises tend to adopt different revenue confirmation accounting methods,which will cause different enterprises disclosed financial information has certain differences.The new income standard not only replans the unified and standardized income recognition standard for it,but also brings a brand-new accounting subjects and accounting methods,which is bound to have a certain degree of impact on the real estate enterprises.Therefore,in the background of the comprehensive implementation of the new income standards,what will have an impact on the real estate enterprises?How to deal with these effects correctly?This is the core of this paper.On the basis of the research results of scholars at home and abroad,the introduction of the core content of the new income criterion,analyzes the differences between the development of the two,combined with the actual situation of the real estate industry,discusses the influence of the real estate industry on the financial level,and discusses the influence of the new income criterion on the management and market level.It is found that the new revenue standard has a certain beautification effect on financial performance,which put forward higher requirements for the operation and management of enterprises,and is conducive to the real estate enterprises to better expand the market.After the case analysis,suggestions are put forward for the impact of the new income criteria on the real estate industry,in order to provide some reference for real estate enterprise managers,investors and government regulatory authorities.