IFRS15 revenue思维导图

when it can provide separate performance obligations

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

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

fair value

stand-alone selling price if fair value is not available

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 .

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 .

adjusted market assesssment approach

expected cost plus a margin approach

residual approach

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

control transfer

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 .