收入确认的5步法_2021年ACCA考试FR知识点
请必须要有自信，你就是一道风景，没必要在别人风景里面仰视。备考ACCA考试，一定要熟练掌握各科目知识点，为此东奥小编为大家整理了ACCA考试FR科目知识点，希望能够帮助到大家。
【内容导航】
5 step model-收入确认的5步法
【知识点】
5 step model-收入确认的5步法
5 step model-收入确认的5步法
Step 1: Identify the contract(s) with a customer
A contract is an agreement between two or more parties that creates enforceable rights and obligations, has commercial substance
Step 2: Identify the performance obligations in the contract
A separate performance obligation is a promise to provide distinct goods or service to customer:
A goods or service is distinct if the customer can benefit from the goods or service;
The goods or service is separately identifiable from other promises in the contract
Step 3: Determine the transaction price
The transaction price is the amount of consideration to which an entity expects to be entitled and includes:
An estimate of any variable consideration
The effect of the time value of money
The fair value of any non-cash consideration
Step 4:Allocate the transaction price to the performance obligation in the contract
An entity allocates the transaction price to each performance obligation on a relative stand-alone selling prices basis
Step 5: Recognise revenue when the entity satisfies a performance obligation
Revenue that is allocated to performance obligations satisfied at a point in time will be recognised when control of the goods or service underlying the performance obligation has been transferred
If the performance obligation is satisfied over time, the revenue allocated to that performance obligation will be recognised over the period the performance obligation is satisfied.
The customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs.
The entity’s performance creates or enhances an asset that the customer controls as the asset is created and 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
想要逃避总有借口，想要成功总有办法。以上就是东奥小编为大家整理的ACCA考试相关知识点了，希望大家能够认真学习。
注：以上内容来自Crystal老师基础班第26讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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