【致同研究之年报分析】收入准则应用披露示例（16）：主要责任人或代理人的披露示例

Core Viewpoint - The article discusses the ongoing research by Zhihong on the application of accounting standards in the annual reports of listed companies, focusing on the execution of key accounting policies and regulatory requirements, along with practical application examples [1][2]. Group 1: Research Focus - Zhihong is releasing a series of articles analyzing the application of accounting standards in annual reports, including significant accounting policy choices and practical application cases [1]. - The upcoming publication in March 2025 will include practical guidelines for the application of accounting standards in annual reports for 2024 [2]. Group 2: Accounting Standards and Regulatory Requirements - The research covers various accounting standards such as Long-term Equity Investment (CAS2), Business Combinations (CAS20), Consolidated Financial Statements (CAS33), Government Grants (CAS16), Share-based Payment (CAS11), Asset Impairment (CAS8), and others [2]. - Specific areas of focus include the differences in execution of domestic and overseas standards for A+H shares, revenue deductions, and disclosures of non-recurring gains and losses [2]. Group 3: Revenue Recognition Examples - The article provides examples of revenue recognition based on whether a company acts as a principal or an agent in transactions, emphasizing the importance of control over goods before transfer to customers [3][4]. - Companies must analyze the substance of transactions to determine their role, using total revenue recognition for principals and net revenue recognition for agents [3][4]. Group 4: Practical Guidelines for Implementation - Companies can refer to three indicators when determining their role: assuming primary responsibility for transferring goods, bearing inventory risk before or after transfer, and having the authority to set prices [5][6]. - The article stresses that these indicators support the assessment of control but do not replace the need for a comprehensive evaluation of control [5][6]. Group 5: Case Studies - Several case studies illustrate the application of these principles in different business models, such as retail and construction, highlighting the nuances in revenue recognition based on control and responsibility [10][12][29]. - The examples demonstrate how companies should assess their control over goods and services to determine the appropriate method for revenue recognition [10][12][29].