案例编号:
CN_2017KJYGSCW_5227
译名:
Revenue Recognition of Winchem Technology Service Contract on IOT
中文关键词:
物联网,技术服务合同,收入确认,租赁
英文关键词:
IOT; Technology Service Contract; Revenue Recognition; Lease
中文摘要:
北京万恩科技有限公司是一家针对商务酒店、餐饮业、洗衣房、工矿制造业等行业提供全面清洁技术解决方案的专业集成供应商。在物联网平台上实现了终端产品、消耗品与维修服务于一体的商业模式,其专利产品药液分配器和洗涤液统计通信模块可实时传输客户洗涤液的使用量。万恩基于物联网的独特销售模式是比较现行收入确认会计准则与即将实施的《IFRS15——客户合同收入》的典型案例。通过本案例的分析,可以更好地理解客户合同收入会计准则及其在应用过程中面临的挑战。
英文摘要:
Beijing Winchem Technology Co. Ltd. is a professional services provider providing cleaning technology solutions for hotels, restaurants, laundry businesses, and mining manufacturers, etc. Based on IoT platform, Winchem has created a business model integrating washing machine, wash liquid and maintenance services. The patented wash-liquid distributor and statistic communication system can transmit the volumes used by customers in real time. Winchem unique sales model based on IoT is a typical case comparing the current accounting standard for revenue with IFRS 15 Revenue from Customer Contracts. With this case study, students can better understand the new accounting standard for revenue recognition and its challenges applying the accounting standard to companies.
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