Revenue from contracts with customers在ACCA考试中要掌握的内容？

发表时间：2021-04-11 09:492 浏览

很多ACCA学员都知道，ACCA考试大纲对知识点有明确的说明。哪些是需要学员掌握的，哪些是需要学员理解的。那么，Revenue from contracts with customers在ACCA考试中要掌握的内容？

Revenue from contracts with customers是ACCA P阶段的一个考点，在学员该内容的时候，学员可能需要更多的理解。ACCA考试对学员来说很关键，Revenue from contracts with customers的学习帮助学员更好的理解课程的内容。

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新变化：Under IFRS 15 the transfer of goods and services is based upon the transfer of control, rather than the transfer of risks and rewards as in IAS 18. Control of an asset is described in the standard as the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.

认定：For contracts such as long-term service contracts and multi-element arrangements it could result in changes either to the amount or to the timing of revenue recognised.

影响：IFRS 15 is likely to impact on the timing, measurement, recognition and disclosure of revenue.

These impacts will require adjustments in policies, procedures, internal controls and systems. Even if the total revenue reported does not change, the timing will change in many cases.

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