5 step model（收入確認的5步法）是什么_2021年ACCA考試FR知識點
請必須要有自信，你就是一道風景，沒必要在別人風景里面仰視。備考ACCA考試，一定要熟練掌握各科目知識點，為此東奧小編為大家整理了ACCA考試FR科目知識點，希望能夠幫助到大家。
【內容導航】
5 step model-收入確認的5步法
【知識點】
5 step model-收入確認的5步法
5 step model-收入確認的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
想要逃避總有借口，想要成功總有辦法。以上就是東奧小編為大家整理的ACCA考試相關知識點了，希望大家能夠認真學習。
注：以上內容來自Crystal老師基礎班第26講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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