ACCA考試Revenue from contracts with customers要學(xué)習(xí)的內(nèi)容多嗎？

很多ACCA學(xué)員都知道，ACCA考試大綱對(duì)知識(shí)點(diǎn)有明確的說(shuō)明。哪些是需要學(xué)員掌握的，哪些是需要學(xué)員理解的。那么，ACCA考試Revenue from contracts with customers要學(xué)習(xí)的內(nèi)容多嗎？

Revenue from contracts with customers是ACCA P階段的一個(gè)考點(diǎn)，在學(xué)員該內(nèi)容的時(shí)候，學(xué)員可能需要更多的理解。ACCA考試對(duì)學(xué)員來(lái)說(shuō)很關(guān)鍵，Revenue from contracts with customers的學(xué)習(xí)幫助學(xué)員更好的理解課程的內(nèi)容。

來(lái)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(rèn)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(xué)習(xí)ACCA知識(shí)點(diǎn)的時(shí)候，學(xué)員要懂得把握考點(diǎn)的內(nèi)容，通過(guò)課程的學(xué)習(xí)，讓學(xué)員能夠清晰的掌握財(cái)會(huì)的相關(guān)知識(shí)。ACCA每科的考點(diǎn)都很多，因此耐心的備考也很關(guān)鍵。

ACCA考試并非是一日之功，融躍教育為ACCA學(xué)員提供網(wǎng)課的學(xué)習(xí)，如果你需要ACCA學(xué)習(xí)的課程或?qū)CCA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。