我把自己录制好的ACCA课程传到这儿供大家学习参考 谢谢大家的一键三连 今天上传的是FR Financial Reporting (F7)的第7课 IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS 收入准则(2), 视频播放量 11、弹幕量 0、点赞数 1、投硬币枚数 0、收藏人数 0、转发人数 0, 视频
The new rules on revenue recognition became effective from 1st January 2018 for entities reporting under IFRS, with early application permitted. Completing IFRS 15 requirements can lead to a plethora of accounting errors and audit findings. Therefore, our product aims to eliminate these inaccuracies, ...
Under IFRS 15, revenue recognition follows afive-step modelthat helps companies determine when and how much revenue to recognise from customer contracts. This model helps create a consistent, clear process for revenue recognition across different industries and sectors. The five-step model for revenue...
Ifrs 15: Revenue Recognition Will Never Be the Same AgainBerchowitz, GaryWhitehead, Simon
7 8 Revenue recognition你的英语进步神奇。跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重 08:40 8 7 Interpretation position 08:38 8.1 Statement of cash flow introduction 12:00 8.2 Statement of cash flow proforma 26:49 8.3 Statement of cash flow exa...
Are you struggling with IFRS 15 ' Revenue from Contracts with Customers'? The short series of videos "IFRS 15 the basics" will quickly help you with the key points in IFRS 15. This first video covers the basic principles including the 5 step model as an introduction to IFRS 15....
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The five revenue recognition steps of IFRS 15 – and how to apply them. 1. Identify the contract 2. Identify separate performance obligations 3. Determine the transaction price 4. Allocate transaction price to performance obligations 5. Recognise revenue when each performance obligation ...
IFRS 15 Revenue from Contracts with Customers and Revenue Recognition in the Construction Industry In recent years there has been a growing recognition in the accounting profession that given the speed and scope of economic globalization, the need for comparability and transparency has never been more...
IFRS 15 is a revenue-recognition standard for businesses’ contracts with customers for the purchase of goods or services. It applies to public, private, and nonprofit entities. Like ASC 606, the purpose of IFRS 15 is to eliminate inconsistencies in the way that entities across different industri...