Recogniserevenue_ACCA测验AA常识点_ACCA_海南财税代理

发布时间：2021-06-03 热度：

Recognise revenueACCA测验AA常识点来啦！2021年ACCA测验时间越来越近，海南公司注册，小编为各人整理了Recognise revenue_ACCA测验AA常识点，但愿可以或许辅佐到各人。

【科目】

ACCA-AA

【常识点】

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. 

以上就是小编为各人整理的Recognise revenue_ACCA测验AA常识点了，但愿各人可以或许当真进修，最后，预祝抵家顺利通过ACCA测验。

注：以上内容来自Claire老师冲刺串讲班

本文为中华管帐网校文章，海南省民企服务中心，转载请注明

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