为了解决IFRS 1第B6段的措辞和《国际财务报告准则第9号——金融工具》(IFRS 9)的套期会计要求不一致而可能导致利益相关方混淆的问题,IASB将IFRS 1第B6段中的“conditions”一词修订为“qualifying criteria”,以与IFRS 9的规定保持一致。 同时,IASB在IFRS 1第B5段和第B6段中增加了两项索引,分别对应IFRS 9第6.4...
1.Identify contract with the customer Two or more contracts that are entered into around the same time with the same customer may be combined and accounted for as a single contract, if they meet the specified criteria. 合同是两方或多方之间签订的可强制执行的权利和义务的协议,对形式上多份但实质...
讲稿ifrs 15客户收入1523 c.pdf,IFRS 15 IFRS15Revenuefromcontractswithcustomers isconcerned withthe recognitionofrevenuesarisingfromfairlycommon transactions. • Thesaleofgoods • Therenderingofservices • Theusebyothersofentityassetsyieldinginterest
Goods are sold but remain in the possession of the seller for a specified period of time.Criteria:substantive/sparately identified/ready for physical transfer/seller cannot have the ability to use💡总结收藏 立即使用 IFRS 16 Lease 收藏 立即使用 IAS 20 Government grant 收藏 立即使用 IFRS...
What criteria must be used to determine whether the time value of money is taken into account in determining the transaction price? In all cases where an advance payment is required for business purposes to obtain a longer-term contract If a significant financing component is present If the ...
Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation You should remember that the performance obligation can be satisfied either: At the point of time; or Over time. The standard IFRS 15 lists a few criteria when a performance obligation is satisfiedover time: ...
"probable" recovery Considered upon "probable" criteria Assessment of IFRS 15 implications on-going The actual IFRS 15 impacts may differ from the estimates when adopting the standard as of 1st January 2018. Equity IFRS 15 EXPECTED CONSOLIDATED RESTATEMENTS 8 IN € BILLION Equity As reported 31 ...
最重要的会计科目(上)：收入确认新准则IFRS15 .最重要的会计科目（上）：收入确认新准则IFRS15 译者注：本文译自ACCA-P2最新(2015年9月)两篇文章《Revenue revisited》。收入可以说是最重要的会计科目，收入确认准则无疑也是极其重要的，影响深远的（对ACCA考试至少是F7F8P2P7）。因为文章很长，且用词重复多，为...
IFRS 15 sets a few criteria when you should recognize revenue over time. In all other cases, revenue is recognized at the point of time. You can read more about itin this article, or learn it in details inmy IFRS Kit. Except for these 5 steps, IFRS 15 arranges a few other areas, ...
37 ACCA P2 Hedging criteria and hedge effectiveness 13:29 ACCA P2 Hedge Accounting 25:31 ACCA P2 Group Statement of Profit and Loss 23:25 ACCA P2 Group SPL - Changes in Group Structure - Example 6 (updated) 14:07 ACCA P2 Group SFP - Change in structure - Example 5 23:51 ACCA P2 ...