ACCA F2 - Lecture 64 - 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 14:37 ACCA F2 - Lecture 65 - Time Series Analysis - Multiplicative model 11:30 ACCA F2 - Lecture 66 - Time Series Analysis - Line of Best Fit 06:27 ACCA...
Revenue from contracts with customers是ACCA考试的内容,其中Revenue from contracts with customers的五步模型也是考试的重点。在学习该部分课程的时候,学员要对知识点有自己的掌握才可以。五步模型的具体内容如下: 1) Identify the contract with a customer. 识别与客户订立的合同 2) Identify the separate performance...
aChange screen printing on the film, and then cut the film trademark to fit to the outsole 更换打印在影片的屏幕,然后削减影片商标适合对outsole[translate] aGET STORE FOR FREE 正在翻译,请等待...[translate] aRevenue from contracts with customers 收支从同顾客的合同[translate]...
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...
Revenue from contracts with customers是ACCA考试的内容,其中Revenue from contracts with customers的五步模型也是考试的重点。在学习该部分课程的时候,学员要对知识点有自己的掌握才可以。五步模型的具体内容如下: 1) Identify the contract with a customer. 识别与客户订立的合同 ...
consideration payable to customers是指卖家也需要支付一定的对价给买家,可能是卖家同时也需要向买家购买一些商品/服务,所以向买家支付采购对价,也可能是卖家为了完成出售某种商品/服务的交易,需要给与买家一定的补偿版权申明:知识和讨论来自课程:《ACCA特许公认会计师全科【老学员专享】》的学员和老师,如果想了解更多,可以...
IFRS15 Revenue from contracts with customers🔍售后回购Principals and agentsIFRS 15 revenue:customer has the option to purchase a warranty separatelyIAS 37 Provisions:does not have the option to purchase the warranty separately🖊Recognition-five step process🔍寄售安排...
Chapter 38 / ASC 606 Revenue from Contracts with Customers 665Significant Financing Component—Contra Indicative Factors. A time differencebetween payment of consideration and transfer of goods and services to the customer does notalways mean there is a significant financing component. If any of the ...
Revenue from transactions or events that do not arise from contracts with customers is not in the scope of the Standard, such as: •Dividends •Non-exchange transactions, like donations or contribution •Changes in regulatory assets and liabilities arising from alternative revenue programs for ra...
The amendments in this standard are effective beginning with our fiscal year starting September 1, 2017. We are currently evaluating the impact the adoption will have on our consolidated financial statements in fiscal 2018.Revenue from Contracts with Customers - 2010b () Citation Context ...6), ...