很多ACCA學員都知道，ACCA考試大綱對知識點有明確的說明。哪些是需要學員掌握的，哪些是需要學員理解的。那么，ACCA考試Revenue from contracts with customers要學習的內容多嗎？
Revenue from contracts with customers是ACCA P階段的一個考點，在學員該內容的時候，學員可能需要更多的理解。ACCA考試對學員來說很關鍵，Revenue from contracts with customers的學習幫助學員更好的理解課程的內容。
來源：IFRS 15 is the result of a joint IASB and FASB project on revenue recognition. It replaces both IAS 18 Revenue and IAS 11 Construction contracts.
新變化：Under IFRS 15 the transfer of goods and services is based upon the transfer of control, rather than the transfer of risks and rewards as in IAS 18. Control of an asset is described in the standard as the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.
認定：For contracts such as long-term service contracts and multi-element arrangements it could result in changes either to the amount or to the timing of revenue recognised.
影響：IFRS 15 is likely to impact on the timing, measurement, recognition and disclosure of revenue.
These impacts will require adjustments in policies, procedures, internal controls and systems. Even if the total revenue reported does not change, the timing will change in many cases.
學習ACCA知識點的時候，學員要懂得把握考點的內容，通過課程的學習，讓學員能夠清晰的掌握財會的相關知識。ACCA每科的考點都很多，因此耐心的備考也很關鍵。
ACCA考試并非是一日之功，融躍教育為ACCA學員提供網(wǎng)課的學習，如果你需要ACCA學習的課程或對ACCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。
