in recent years, fasb, asb, and iasb undertake projects on revenue recognition, leading to a new comprehensive accounting standard on revenue recognition or amendment to the related guidances on revenue and liabilities in certain of the concepts statements or framework 近年來,包括美國、英國、國際會計準(zhǔn)則委員會在內(nèi)的國家和國際組織先后致力于制訂新的收入確認(rèn)準(zhǔn)則或修訂原有的準(zhǔn)則,以更好地規(guī)范實務(wù)中的收入確認(rèn)問題。