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小结
据花农提供的材料，2008年8月7日，IASB发布了IFRS2008的改进意见征求意见稿，该意见稿规定：
Features that,individually or in combination,indicate that an entity is acting as a principal include：
（a）the entity has the primary responsibility for providing the goods or services to the customer or for fulfilling the order,for example by being responsible for the acceptability of the products or services ordered or purchased by the customer；
（b）the entity has inventory risk before or after the customer order,during shipping or on return；
（c）the entity has discretion in establishing prices,either directly or indirectly,for example by providing additional goods or services；
（d）the entity bears the customer's credit risk.
笔者认为，根据这个意见，只要满足以上四个条件之一或全部就可以全额确认收入，在代销或联销下，由于代销者或联销方有义务提供劳务和商品，并承担货款回收风险，笔者认为代销或联销可以按全额法确认收入，因为在代销或联销行为中，经销商承担的不仅仅是出租场地或中介的责任，它实质上是商品交易的一方当事人。依此推理，上述的富临运业、华谊嘉信都是合同当事人的一方，不是单纯的中介，故要全额确认收入，而飞马国际销售是形式销售，是贸易执行，不是货物买卖一方的当事人，故只能按净额法确认收入。