德勤会计聚焦——IFRS15新收入准则如何对收入产生影响？
DAF 2014-05_IFRS 15 revenue from contracts with customers(final)
Following the withdrawal of previous revenue standards (IAS 114, IAS 185), entities are required to apply IAS 37 instead of a revenue standard to assess whether a contract is onerous (Note: IFRS 156 also does not regulate this matter). Previously, IAS 11 (but not IAS 37) specified which ...
In contrast, however, a forward contract or option is recognised on the commitment date if it falls within the scope of IFRS 9. Except for trade receivables, a company measures a financial asset or financial liability on initial recognition at its fair value. The treatment of transaction costs...
合同修改(Contract Modification) 合同的修改应作为对原合同的调整处理,除非(1)修改新增了“可明确区分”(如IFRS15所定义–参见下文步骤2的讨论)的履约义务;并且(2)额外的对价反映了该单独履约义务的单独售价以及反映特定合同情形的适当的价格调整。如果上述两个条件均得到满足,则修改应作为一项新的单独合同进行处理。
Conversely, under IFRS 17 an entity can no longer avoid separation by having a policy of accounting for the whole of an insurance contract at fair value through profit or loss (FVTPL). Following adoption of IFRS 17, an insurer can elect to apply IFRS 9, rather than insurance contract ...
If host = financial asset within the scope of IFRS 9, then the whole hybrid contract shall be measured as one and not separated. If host = financial liability within the scope of IFRS 9 OR a contract outside the scope of IFRS 9 (e.g. service contract, lease contract…), then you sh...
In most cases, theembedded financial assetwill be recognized together with the host contract without separation under the IFRS 9. Thirdly, the fair value fluctuations of the financial liabilities under the FVPL caused by thechanges in the issuer’s own credit riskwill be booked against the OCI ...
否是 不符合SPPI标准 洞察 – 2024年国际财务报告会计准则的变化 | 普华永道 24 Non-recourse features When assessing whether a financial asset meets the SPPI criterion, an entity considers the various features of the contract, including any 'non-recourse' features. The amendments clarify that a ...
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