เรื่อง โดย ศนิชา อัครกิตติลาภ ผู้อำนวยการ สายงานตรวจสอบบัญชี บริษัท PwC ประเทศไทย อย่างที่หลายคนพอจะทราบกันแล้วว่า ในวันที่ 1 มกราคม 2562 เราจะเริ่มใช้มาตรฐานการรายงานทางการเงินฉบับใหม่ เรื่อง สัญญาที่ทำกับลูกค้าที่กำหนดหลักการสำคัญในการรับรู้รายได้ใหม่ (TFRS 15) จากปัจจุบันที่ใช้แยกโมเดลการรับรู้รายได้เป็นการขายสินค้า การให้บริการ หรือสัญญาก่อสร้าง จะเปลี่ยนมาใช้โมเดลเดียวสำหรับการรับรู้รายได้ นั่นคือ ให้รับรู้รายได้จากการขายสินค้าหรือให้บริการ เมื่อการควบคุมในสินค้าหรือบริการนั้นได้โอนไปยังลูกค้า
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