代写论文：财政收入
实现收入特别是与客户的长期合同的会计规则正在被提出，以使美国和国际会计准则。此举是针对关闭已经收集到的客户的收入的模糊性，但被记录和报告随着时间的推移的收入。财务会计准则委员会（FASB）计划带来的国际客户，公司收入确认的变化。收入确认是实现和接受的收入作为一个会计年度的收入，并被占的收入，这是可能被征税。
这些变化将对公司的财务报表产生重大影响。他们将被征税的收入，这是被收回，但已被视为随着时间的推移收入。已经收回的客户的收入将成为纳税义务，这将有原则上改变公司的利润，总销售额和收入，净利润和税收费用。这些影响将是不同的，在不同的行业，因为每一个行业都将受到一个特定的税收责任和合同类型的这些公司可能决定对收入的确认为期间的收入。许可证的知识产权，协议和合同提及的变量考虑和不明确的支付系统，安装的披露，合同成本，与多个元素的协议等将是识别公司的收入的主要决定因素（亚当斯，2014）。
代写论文：财政收入
The accounting rules of the realization of revenues especially of long term contracts with customers is being proposed to align the US and international accounting standards. The move is targeted towards closing the ambiguity of the revenues already collected from customers but being recorded and reported as revenue over time. The Financial Accounting Standards Boards (FASB) is planning to bring about sweeping changes in the revenue recognition of companies having international customers. Revenue recognition is the realization and acceptance of the revenue as an income for a fiscal year and is being accounted for as income which is liable to be taxed.
The deferred revenue is the one in which companies recognize and collects revenues from customers and considers them as revenue over a period of time which is usually the length of the contract period, and is not being recognized as an immediate income which may be liable to be taxed.
These changes would have significant impacts on the financial statements of companies. They will be liable to be taxed on revenues which is being recovered but has been considered as revenue over time. The income already recovered from customers will become liable to tax and this will have principle change in the companies’ profits, total sales and income, and net profit and tax expense. The impacts will be different in different industries because every industry will be subject to a specific tax liability and the contract type of these companies may decide the recognition of revenues as an income for the period. Licenses of intellectual property rights, agreements and contracts mentioning variable consideration and ambiguous payment system, mounting disclosures, contract costs, agreements with multiple elements, etc. will be major determinants in recognizing the revenues of companies’ (Adams, 2014).