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, ...
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...
疑问段落 A performance obligation is satisfied at a point in time unless it meets one of the followingcriteria, in which case, it is deemed to be satisfied over time: The customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs. The...
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...
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, ...
Whereas [IAS 18] provides separate revenue recognition criteria for goods and services, this distinction is removed under [IFRS 15]. The new Standard focuses instead on the identification of performance obligations and distinguishes between performance obligations that are satisfied „at a point in ...
🔍收入确认方法Dr contract asset 100Cr revenue 100🔍财务报表中的列报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...
In the case of client A, the revenue would be recognized at the point of time and revenue from contract B over time. Why? We need to assess 3 criteria for recognizing revenue over time. As I have mentioned above, we will not deal with the first 2 here (let’s say they are not me...
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,为方便阅读理解...
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...