Revenue Recongnition principle ?? IASB: 1) transfer the significant risk and rewards of goods; 2) no continuing managerial involement; 3) amount of revenue can be measured realiably; 4) it it probable the economic benefit flow to the entity; 5) cost incurred or to be incured can be reliably measured IFRS: realized or realizable and earned. SEC: 1) arrangement between buyer and seller; 2) goods has bee delivered or service rendered; 3) price determined or determinable; 4) the seller is reasonably sure of collecting money. 國(guó)際準(zhǔn)則下，確認(rèn)收入要求成本可以可靠計(jì)量，美國(guó)準(zhǔn)則下無此要求。