IFRS15 revenue内容详述
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IFRS15 revenue思维导图模板大纲
normal trading
operating activities
identify the contract with the customer
the parties have approved the contract
can identify each party's rights
can identify the payment terms
the contract has commercial substance
it is probable that entity will get the consideration
identify the separate performance obligations
can benefit from the good or service either on its own or together
warranites
when it can provide separate performance obligations
an entity is an agent , the revenue is recognised based on the fee or commission
whether have primarliy responsible
whether have inventory risk
can decision the products price
whether the consideration is commission
not have credit risk for the customer
determine the transaction price
variable consideration (highly probable )
it is highly probable that there will not be a reversal of revenue when any uncertainty associated with the variable consideration is resolved and should be use it best estimate .
For example : refunds , price concessions , credits and penalties
special : If the entity refund the consideration it should recognizes a refund liability
Non-cash consideration (fair value )
fair value
stand-alone selling price if fair value is not available
financing component (discount to present value )
difference between the amount of promised consideration and the cash selling price of the promised goods or services
length of time between the transfer of the promised goods or services to the customer and the payment date .
consideration payable to customer (in exchange for good or services )
If exchange back goods and services it just need calculate separate . If not exchange back goods and services it should be excluded from the considerations in averages .
allocate the transaction price to the performance obligations
total price shou;d be allocated to each performance obligation in proportion to stand-alone selling prices and if have dsicounts should be allcated across each component .
estimation techniques must be used if observable prices are not available (maxmizes obseravble inputs)
adjusted market assesssment approach
expected cost plus a margin approach
residual approach
recognize revenue when a performance obligations is satisfied
satisfied over time
simultaneously receives and consumes the benefits
performance creates or enhances an asset that the customer control
It is a specialize performance and the entity has an enforceable right to payment for the parts them completed
satisified at a point in time
control transfer
revenue and cost
can measure with output methods or input methods
principle
If outcome is a profit ,revenue and costs should be recognized according to the progress of the contract .
If outcome is a loss ,the whole loss should be recognized immediately as s provision
if unknown revenue should be recognized to the level of recoverable costs .
cosignment inventory
repurchase agreements
really sale : recognized
Not really : asset still in SOFP , recognized liability and interest
Bill-and -hold arrangements
control tranfers , whether providng custodial services (should be confirmed in separete obligations )
Non-refundable upfront fees
be recognised when future goods or services are provided
contract modifications
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