recognition criteria 认可标准:用于评估或判断某个事物或行为是否符合特定要求的一组准则或标准。 measurement concepts 衡量观念 aggregate n.总数,合计;骨料,混凝料 adj.总计的,合计的;(种群)聚生的 v.集合,聚集;总计达到;合计 expire v.到期,失效;死亡;呼气,吐气;(任期)届满 interdependent adj.相互依赖的;互助...
Current rules of IAS 18 say that ABC should apply the recognition criteria to the separately identifiable components of a single transaction (here: handset + monthly plan). However,IAS 18 does not give any guidanceon how to identify these components and how to allocate selling price and as a ...
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...
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,为方便阅读理解,译者对原文进行了改编和一些简化,比如:Fina...
The Staff believed that revenue from the sale of off-plan units,based on specific fact pattern as described in the submission, should be recognised at a point in time because none of the IFRS 15.35 criteria for recognition of revenue over time is met. The Staff focuse...
FRS15适用于P2自2015年9月起的考试。【译者注:P2?1509+1512合并 真题的Q4的全部是IFRS15.】 ? 最近考试真题 ? Historically,?there?has?been?a?significant?divergence?in?practice ?over?the?recognition?of?revenue,?mainly?because?IFRS?have?contained? limited?guidance?in?certain?areas.?The?original?IAS18...
.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，为方便阅读理解，译者对原文进行了改编和一些简化，...
笔译-口译、重复重复, 14:22 3.5 Disposals part 2 25:12 3.6 Revaluations Part 1 13:50 3.7 Revaluations Part 2 22:36 3.8 Non-current asset register 08:40 3.9 Intangible assets 18:32 4.5 Irrecoverable debts 19:38 4.6 Allowance for receivables 36:13 7 8 Revenue recognition你的英语进步神奇...
A contract modification not meeting the criteria for recognition as a new contract shall be accounted for as: A termination of existing contract and creation of a new contract whose total consideration shall equal to the consideration from previous contract not yet recognized as revenue, and the ad...
🖊Recognition-five step process🔍寄售安排I.contractII.separate performance obligationsIII.transaction priceIV.AllocateV.Recognise/satisfies a performance obligation🔍开票与存货安排与收入的确认相关Warrantiesproduct b🔍常见的交易类型IFRS 15 和 CAS 收入准则在核心理念上基本一致,尤其是在履约义务和收入确认...