掃碼下載APP
及時(shí)接收考試資訊及
備考信息
安卓版本:8.7.50 蘋果版本:8.7.50
開發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
Recognise revenueACCA考試AA知識(shí)點(diǎn)來啦!2021年ACCA考試時(shí)間越來越近,小編為大家整理了Recognise revenue_ACCA考試AA知識(shí)點(diǎn),希望能夠幫助到大家。
【科目】
ACCA-AA
【知識(shí)點(diǎn)】
Recognise revenue
Revenue is recognized when the entity satisfies a performance obligation by transferring a promised good or service to a customer.
For each performance obligation, entity must determine at contract inception whether it satisfy over time (recognize revenue overtime) or satisfy at a point in time (recognize revenue at one point).
Revenue recognized at a point in time
Revenue recognized at a point in time when customer obtains control of a promised asset.
Control of an asset refers to the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.
The followings are indicators of the transfer of control:
·The entity has a present right to payment for the asset
·The customer has legal title to the asset
·The entity has transferred physical possession of the asset
·The customer has the significant risk and rewards of ownership of the asset
·The customer has accepted the asset
Revenue recognised over time
Recognise revenue over time if one of the following criteria is met
·The customer simultaneously receives and consumes the benefits provided by entity’s performance as the entity performs
·The entity’s performance creates or enhances an asset (e.g. WIP) that customer controls as the asset is created or enhanced,
·The entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date
Revenue is recognized overtime by reference to its progress to completion. The methods of measuring progress include:
·Output method (survey of performance, or time elapsed)
·Input method (cost incurred as a proportion to the total expected costs)
If progress cannot be reliably measured, revenue can only be recognized up to the recoverable costs incurred.
以上就是小編為大家整理的Recognise revenue_ACCA考試AA知識(shí)點(diǎn)了,希望大家能夠認(rèn)真學(xué)習(xí),倒計(jì)時(shí),預(yù)祝到家順利通過ACCA考試。
注:以上內(nèi)容來自Claire老師沖刺串講班
本文為正保會(huì)計(jì)網(wǎng)校文章,轉(zhuǎn)載請(qǐng)注明
· 更多資訊:
歷年樣卷
考試大綱
詞匯表
報(bào)考指南
考官文章
思維導(dǎo)圖
安卓版本:8.7.50 蘋果版本:8.7.50
開發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
Copyright © 2000 - m.8riaszlp.cn All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號(hào)