4配套a4 a5 ifrs15收入确认计量大致分为

Revenueisincomearisinginthecourseofanentity’sordinaryactivities.【2018/09&pilotpaper2】OrdinaryactivitiesmeansnormaltradingoroperatingRevenuepresentedinthestatementofprofitorlossshouldnotincludeitemssuchasproceedsfromthesaleofnon-currentassetsorsalestax2Recognition-five-stepIFRS15requiresapplicationofitsfive-stepprocess:IdentifythecontractwithaIdentifytheseparateperformanceobligationsinthecontract.DeterminethetransactionAllocatethetransactionpricetotheseparateperformanceobligationsinthecontract.Recogniserevenuewhen(oras)theentitysatisfiesaperformance

On1January20X4,Angeloentersintoatwelve-month‘paymonthly’contractforamobilephone.ThecontractiswithTeleSouth,andtermsoftheplanare:Angeloreceivesafreehandseton1JanuaryAngelopaysamonthlyfeeof$200,whichincludesunlimitedfreeminutes.AngeloisbilledonthelastdayofthemonthCustomersmaypurchasethesamehandsetfromTeleSouthfor$500withoutthepaymentplan.Theymayalsoenterintothepaymentplanwithoutthehandset,inwhichcasetheplancoststhem$175permonth.Thecompany’syear-endis31JuneShowhowTeleSouthshouldrecogniserevenuefromthisplaninaccordancewithIFRS15Revenuefromcontractswithcustomers.Youranswershouldgivejournalentries:On1JanuaryOn31JanuaryApplicationofthefive-stepprocesstoIdentifythecontractwithacustomer.Thisisclear.TeleSouthhasatwelve-monthcontractwithAngelo.Identifytheseparateperformanceobligationsinthecontract.InthiscasetherearetwodistinctperformanceTheobligationtodeliveraTheobligationtoprovidenetworkservicesfortwelve(Theobligationtodeliverahandsetwouldnotbeadistinctperformanceobligationifthehandsetcouldnotbesoldseparately,butitisinthiscasebecausethehandsetsaresoldDeterminethetransactionprice.Thisisstraightforward:itis$2,400,thatis12months×themonthlyfeeof$200.Allocatethetransactionpricetotheseparateperformanceobligationsinthecontract.Thetransactionpriceisallocatedtoeachseparateperformanceobligationinproportiontothestandalonesellingpriceatcontractinceptionofeachperformanceobligation,thatisthestand-alonepriceofthehandset($500andthestand-alonepriceofthenetworkservices($175×12=$2,100.00):selling%of$$NetworkRecogniserevenuewhen(oras)theentitysatisfiesaperformanceobligation,thatiswhentheentitytransfersapromisedgoodorservicetoacustomer.Thisappliestoeachoftheperformanceobligations:WhenTeleSouthgivesahandsettoAngelo,itneedstorecognizetherevenueof$460.80.WhenTeleSouthprovidesnetworkservicestoAngelo,itneedstorecognizethetotalrevenueof$1,939.20.It’spracticaltodoitoncepermonthasthebillinghappens.IFRS15saysthatacontractisanagreementbetweentwopartiesthatcreatesrightsandobligations.AcontractdoesnotneedtobeAnentitycanonlyaccountforrevenuefromacontractifitmeetsthefollowingcriteria:thepartieshaveapprovedtheeachparty'srightscanbepaymenttermscanbethecontracthascommercialitisprobablethattheentitywillbe

（5）企业因向客户转让商品而有权Alunahasayearendof31DecemberOn30September20X1,Alunasignedacontractwithacustomertoprovidethemwithanasseton31December20X1.Controlovertheassetpassedtothecustomeron31December20X1.Thecustomerwillpay$1millionon30June20X2.By31December20X1,asaresultofchangesintheeconomicclimate,Alunadidnotbelieveitwasprobablethatitwouldcollecttheconsiderationthatitwasentitledto.Therefore,thecontractcannotbeaccountedforandnorevenueshouldbeExEx-Ashanti(v)Ashantisold$5millionofgoodstoacustomerwhorecentlymadeanannouncementthatitisrestructuringitsdebtswithitssuppliersincludingAshanti.ItisprobablethatAshantiwillnotrecovertheamountsoutstanding.Thegoodsweresoldaftertheannouncementwasmadealthoughtheorderwasplacedpriortotheannouncement.(ii)Kiki’sbest-sellingrangeoftoysiscalledScarimon.In20X6Colour,anotherlistedcompany,enteredintoacontractwithKikifortherightstouseScarimoncharactersandimageryinamonthlycomicbook.ThecontracttermsstatethatColourmustpayKikiaroyaltyfeeforeveryissueofthecomicbookwhichissold.Beforesigningthecontract,KikideterminedthatColourhadastrongcreditrating.Throughout20X6,ColourprovidedKikiwithmonthlysalesfiguresandpaidallamountsdueintheAtthebeginningof20X7,Colourexperiencedcashflowproblems.Thesewereexpectedtobeshortterm.ColourmadenominalpaymentstoKikiinrelationtocomicsalesforthefirsthalfoftheyear.AtthebeginningofJuly20X7,Colourlostaccesstocreditfacilitiesandseveralmajorcustomers.ColourcontinuedtosellScarimoncomicsonlineandthroughspecialistretailersbutmadenofurtherpaymentstoKiki.(6marks)Thedirectorsareunsurehowtodealwiththeaboveissuesinthefinancialstatementsfortheyearended31December20X7.AccordingtoIFRS15,anentityshouldonlyaccountforrevenuefromacontractwithacustomerwhenitmeetsthefollowingcriteria:ThecontracthasbeenRightsregardinggoodsandservicescanbePaymenttermscanbeItisprobablethesellerwillcollecttheconsiderationitisentitledAtinceptionoftheagreement,KikiandColourenteredanexplicitcontractwhichspecifiedpaymenttermsandconditions.Moreover,ColourhadastrongcreditratingandsopaymentwasAssuch,itwouldseemthattheabovecriteriaweremet.IFRS15saysrevenuefromausage-basedroyaltyshouldberecognisedastheusageWhetheracontractwithacustomermeetstheabovecriteriaisonlyreassessedifthereisasignificantchangeinfactsandInJuly20X7,Colourlostmajorcustomersandsourcesoffinance.Assuch,itwasnolongerprobablethatKikiwouldcollecttheconsiderationitwasentitledto.FromJuly20X7,nofurtherrevenuefromthecontractshouldberecognised.AccordingtoIFRS9FinancialInstruments,non-paymentisanindicatorthattheoutstandingreceivablesarecreditimpaired.AlossallowanceshouldberecognisedequivalenttothedifferencebetweenthegrosscarryingamountofthereceivablesandthepresentvalueoftheexpectedfuturecashflowsreceivablefromColour.Anyincreaseordecreaseinthelossallowanceischargedtoprofitorloss.Step2IdentifyingtheseparateperformanceIFRS15Agoodorservicethatispromisedtoacustomerisdistinctifthecustomercanbenefitfromthegoodorservice,eitheronitsownortogetherwithotherresourcesthatarereadilyavailabletothecustomer(thatis,thegoodorserviceiscapableofbeingdistinct);andtheentity'spromisetotransferthegoodorservicetothecustomerisseparatelyidentifiablefromotherpromisesinthecontract(thatis,thepromisetotransferthegoodorserviceisdistinctwithinthecontextofthecontract)IFRS15paraAcustomeristypicallyabletobenefitfromagoodorserviceonitsown,ortogetherwithreadilyavailableresources,wheretheentityregularlysellsthatgoodorserviceonastand-alonebasisFactorsthathelpanentitytodeterminewhethertwoormorepromisestotransfergoodsorservicestoacustomerarenotaseparateperformanceobligationincludethefollowing:Theentityprovidesasignificantserviceofintegratingthegoodsorserviceswithothergoodsorservicespromisedinthecontractintoabundleofgoodsorservicesthatrepresentthecombinedoutputoroutputsforwhichcustomerhascontracted(thatis,theentityisusingthegoodsorservicesastheinputstoproduceordeliverthecombinedoutputoroutputsspecifiedbythecustomer).A

combinedoutputoroutputsmightincludemorethanonephase,element,orunit.•Oneormoreofthegoodsorservicessignificantlymodifiesorcustomises,orissignificantlymodifiedorcustomisedby,oneormoreoftheothergoodsorservicespromisedinthe

的承诺在合同层面是不可明确区分Thegoodsorservicesarehighlyinterdependentorhighlyinterrelated.Inotherwords,eachofthegoodsorservicesissignificantlyaffectedbyoneormoreoftheothergoodsorservicesinthecontract.Forexample,twoormoregoodsorservicesaresignificantlyaffectedbyeachotherbecausetheentitycannotfulfilitspromisetotransfereachofthegoodsorservicesindependently.IFRS15para

DiscusstheprinciplesinIFRS15RevenuefromContractswithCustomerswhichshouldbeusedbyZedtechtodeterminetherecognitionoftheabovecontracts.(5marks)DiscusshowtheabovecontractsshouldberecognisedinthefinancialstatementsofZedtechunderIFRS15.(7marks)Zedtechisasoftwaredevelopmentcompanywhichprovidesdatahostingandotherprofessionalservices.Aspartoftheseservices,Zedtechalsosecurelyhostsarangeofinventorymanagementsoftwareonlinewhichallowsbusinessestomanageinventoryfromanywhereintheworld.ItalsosellshardwareincertainZedtechsellstwodistinctsoftwareThefirstpackage,named0inventory,givesthecustomertheoptiontobuythehardware,professionalservicesandhostingservicesasseparateanddistinctcontracts.Eachelementofthepackagecanbepurchasedwithoutaffectingtheperformanceofanyotherelement.Zedtechregularlysellseachserviceseparatelyandgenerallydoesnotintegratethegoodsandservicesintoasinglecontract.Withthesecondpackage,InventoryX,thehardwareisalwayssoldalongwiththeprofessionalandhostingservicesandthecustomercannotusethehardwareonitsown.Thehardwareisintegraltothedeliveryofthehostedsoftware.Zedtechdeliversthehardwarefirst,followedbyprofessionalservicesandfinally,thehostingservices.However,theprofessionalservicescanbesoldonastand-alonebasisasthisisadistinctservicewhichZedtechcanofferanycustomer.Zedtechhasdecidedtosellitsservicesinanewregionoftheworldwhichissufferinganeconomicdownturn.Theentityexpectstheeconomytorecoverandfeelsthatthereisscopeforsignificantgrowthinfutureyears.Zedtechhasenteredintoanarrangementwithacustomerinthisregionforpromisedconsiderationof$3million.Atcontractinception,Zedtechfeelsthatitmaynotbeabletocollectthefullamountfromthecustomerandestimatesthatitmaycollect80%oftheAnswerAnswer(b)-IFRS15RevenuefromContractswithCustomersstatesthatanentitymustfirstidentifythecontractwiththecustomerandaspartofthatidentification,theentityhastodeterminewhetheritisprobablethattheconsiderationwhichtheentityisentitledtoinexchangeforthegoodsorserviceswillbecollected.Anassessmentofcollectabilityisincludedasoneofthecriteriafordeterminingwhetheracontractwithacustomerexists.IFRS15statesthattheentitymustidentifytheperformanceobligationsinthecontract.Onceanentityhasidentifiedthecontractwithacustomer,itevaluatesthecontractualtermsanditscustomarybusinesspracticestoidentifyallthepromisedgoodsorserviceswithinthecontractanddeterminewhichofthosepromisedgoodsorserviceswillbetreatedasseparateperformanceobligations.Anentitywillhavetodecidewhethertheobligationsaredistinctorpartofaseriesofdistinctgoodsandserviceswhicharesubstantiallythesameandhavethesamepatternoftransfertothecustomer.AgoodorserviceisdistinctifthecustomercanbenefitfromthegoodorserviceonitsAnswerAnswer(b)-Technologyentitiesoftenenterintotransactionsinvolvingthedeliveryofmultiplegoodsandservices.Asregards0inventory,itseemsthatalloftheindividualgoodsandservicesinthecontractaredistinctbecausetheentityregularlysellseachelementofthecontractseparatelyandisnotprovidingthesignificantserviceofintegratingthegoodsandservices.Also,asthecustomercouldpurchaseeachgoodandservicewithoutsignificantlyaffectingtheothergoodsandservicespurchased,thereisnodependenceuponindividualelementsoftheservice.Thushardware,professionalservicesandhostingservicesshouldeachbeaccountedforasseparateperformanceobligations.RegardingInventoryX,theprofessionalservicesaredistinctbecauseZedtechfrequentlysellsthoseservicesonastand-aloneHowever,thehardwareisalwayssoldinacombinedcontractwiththeprofessionalandhostingservicesandthecustomercannotusethehardwareonitsown.Asaresult,thehardwareisnotdistinctandbecausethehardwareisintegraltothedeliveryofthehostedsoftware,thehardwareandhostingservicesshouldbeaccountedforasoneperformanceobligationwhiletheprofessionalservices,whicharedistinct,wouldbeaseparateperformanceobligation.Whenperformingthecollectabilityassessment,Zedtechonlyconsidersthecustomer’sabilityandintentiontopaytheexpectedconsiderationwhendue.Zedtechhasenteredintoanarrangementanddoesnotexpecttocollectthefullcontractualamountsuchthatthecontractcontainsanimpliedpriceconcession.Therefore,Zedtechneedstoassessthecollectabilityoftheamounttowhichitexpectstobeentitled,ratherthanthestatedcontractualamount.Zedtechassesseswhethercollectabilityisprobable,whetherthecustomerhastheabilityandintenttopaytheestimatedtransactionentitledis$24millionandperformsthecollectabilityassessmentbasedonthatamount,ratherthanthecontractualpriceof$3Step3DeterminethetransactionIFRS15definesthetransactionpriceastheamountofconsiderationtheentityexpectsinexchangeforsatisfyingaperformanceobligation.SalestaxisexcludedWhendeterminingthetransactionprice,thefollowingmustbevariablesignificantfinancingconsiderationpayabletoaExEx-PriceEntity1sellsapieceofmachinerytothecustomerforC2million,payablein90days.Entity1isawareatcontractinceptionthatthecustomermightnotpaythefullcontractprice.Entity1estimatesthatthecustomerwillpayatleastC1.75million,whichissufficienttocoverEntity1'scostofsales(C1.5million)andwhichentity1iswillingtoacceptbecauseitwantstogrowitspresenceinthismarket.Entity1hasgrantedsimilarpriceconcessionsincomparablecontracts.Entity1concludesthatitishighlyprobablethatitwillcollectC1.75million,andsuchamountisnotconstrainedunderthevariableconsiderationguidance.Entity1islikelytoprovideapriceconcessionandacceptanamountlessthanC2millioninexchangeforthemachinery.Theconsiderationisthereforevariable.ThetransactionpriceinthisarrangementisC1.75million,asthisistheamounttowhichentity1expecetstobeentitledafterprovidingtheconcessionanditisnotconstrainedunderthevariableconsiderationguidance.ConstraintonvariableIFRS15Thereisaconstraintontheamountofvariableconsiderationtobeincludedinthetransactionprice.Anentityincludessomeorallofanamountofvariableconsiderationonlytotheextentthatitishighlyprobablethatasignificantreversalintheamountofcumulativerevenuerecognisedwillnotoccurwhentheuncertaintyassociatedwiththevariableconsiderationissubsequent

Ex-ConstraintonvariableAlandownersellslandtoadeveloperforC1million.Thelandownerisalsoentitledtoreceive5%ofanyfuturesalespriceofthelandinexcessofC5million.Thelandownerdeterminesthatitsexperiencewithsimilarcontractsisoflittlepredictivevalue,becausethefutureperformanceoftherealestatemarketwillcausetheamountofvariableconsiderationtobehighlysusceptibletofactorsoutsidetheentity'sinfluence.Additionally,theuncertaintyisnotexpectedtoberesolvedinashortperiodoftime,becausethedeveloperdoesnothavecurrentplanstoselltheland.ShouldthelandownerincludevariableconsiderationintransactionNoamountofvariableconsiderationshouldbeincludedinthetransactionprice.Itisnothighlyprobablethatasignificantreversalofcumulativerevenuerecognizedwillnotoccurresultingfromachangeinestimateoftheconsiderationthatthelandownerwillreceiveuponfuturesaleoftheland.ThetransactionpriceatcontractinceptionisthereforeC1million.Thelandownerwillupdateitsestimate,includingapplicationoftheconstraint,ateachreportingdateuntiltheuncertaintyisresolved.ThisincludesconsideringwhetheranyminimumamountshouldbeIndeterminingthetransactionprice,anentitymustconsider

receivableneedstothetimingofpaymentsprovidesthecustomerorthe

discountedtopresentwithafinancingIFRS15providesthefollowingindicationsofasignificantfinancingcomponent:thedifferencebetweentheamountofpromisedconsiderationandthecashsellingpriceofthepromisedgoodsorservicesthelengthoftimebetweenthetransferofthepromisedgoodsorservicestothecustomerandthepaymentdate.Ifthereisafinancingcomponent,thenthe

usingtherateatwhichthecustomerborrowsmoney.《CAS14NoncashNoncash【2019/12Q3a】IFRS15RevenuefromContractswithCustomersrequiresthatnon-cashconsiderationreceivedshouldbemeasuredatthefairvalueoftheconsiderationreceived.Iffairvaluecannotbereasonablyestimated,theconsiderationshouldbemeasuredbyreferencetothestand-alonesellingpriceofthegoodorservicepromisedinthecontract.Thefairvalueofnon-cashconsiderationmayvary.Ifthenon-cashconsiderationvariesforreasonsotherthantheformoftheconsideration,entitieswillapplytheguidanceinIFRS15relatedtoconstrainingvariableconsideration.However,iffairvaluevariesonlyduetotheform,thevariableconstraintguidanceinIFRS15wouldnotapply.Inthiscase,thefairvaluevariesduetotheformoftheconsiderationwhichisequitysharesandthereforethevariableconstraintguidanceinIFRS15doesnotapply.ExEx-2019/12Q3aDigiwireCohasdevelopedanewbusinessmodelwherebyitsellsmusiclicencestoothercompanieswhichthendeliverdigitalmusictoconsumers.DigiwireCohasagreedtosellClamusicCo,anunlistedtechnologystart-upcompany,athree-yearlicencetosellDigiwireCo’scatalogueofclassicalmusictothepublic.Asrevenueforthethree-yearlicence,ClamusicCohasissuedsharestoDigiwireCoequivalenttoa7%shareholding.Votingrightsareattachedtotheseshares.DigiwireCoreceivedthesharesinClamusicCoon1JanuaryOn1January20X6,ClamusicCowasvaluedatbetween$4.5millionbyaprofessionalvaluerwhousedamarketbasedapproach.At31December20X6,afurthersharevaluationreporthadbeenproducedbythesameprofessionalvaluerwhichindicatedthatClamusicCowasvaluedintheregionof$6.5million.Inthiscase,themarketapproachhasbeenusedandtherangeoffairvaluesissignificantbasedupontheprofessionalvaluationreport.Therangeoffairvaluesfora7%holdingofshareswould$315,000(7%of$4.5million)atthedateofthecontract$455,000(7%of$6.5million)attheyearDigiwireCowouldthereforerecogniserevenueof$315,000forthereceiptofsharesfromClamusicCo,asthefairvalueofnon-cashconsiderationismeasuredatthecontractinceptiondateof1JanuaryConsiderationpayabletoaIfconsiderationispaidtoacustomerinexchangeforadistinctgoodorservice,thenitshouldbeaccountedforasapurchasetransaction.Assumingthattheconsiderationpaidtoacustomerisnotinexchangeforadistinctgoodorservice,anentityshouldaccountforitasareductionofthetransactionprice.Ex-PaymentforadistinctEntityWsells1,000phonestoaretailerforC100,000.ThecontractincludesanadvertisingarrangementthatrequiresentityWtopayC10,000towardsaspecificadvertisingpromotionthattheretailerwillprovide.Theretailerwillprovidetheadvertisingonstrategicallylocatedbillboardsandinlocaladvertisements.EntityWcouldhaveelectedtoengageathirdpartytoprovidesimilaradvertisingservicesatacostofC10,000.HowshouldentityWaccountforthepaymenttotheretailerforadvertising?EntityWshouldaccountforthepaymenttotheretailerconsistentwithotherpurchasesofadvertisingservices.ThepaymentfromentityWtotheretailerisconsiderationforadistinctserviceprovidedbytheretailerandreflectsfairvalue.Theadvertisingisdistinct,becauseentityWcouldhaveengagedathirdpartywhoisnotitscustomertoperformsimilarservices.ThetransactionpriceforthesaleofthephonesisC100,000andisnotaffectedbythepaymentmadebytheretailer.Ex-PaymentforadistinctserviceinexcessoffairAssumethesamefactsasinpreviousex,exceptthatthefairvalueoftheadvertisingserviceisC8,000.HowshouldentityWaccountforthepaymenttotheretailerforadvertising?Theamountofthepaymentthatrepresentsfairvalueoftheadvertisingservice(C8,000)isaccountedforinawaythatisconsistentwithotherpurchasesofadvertisingservices,becauseitisconsiderationforadistinctservice,Theexcessamountofthepaymentoverthefairvalueoftheservices(C2,000)isareductionofthetransactionpriceforthesaleofthephones.SothetransactionpriceforthesaleofthephonesisC98,000.Step4:AllocatethetransactionThetotaltransactionpriceshouldbeallocatedtoeachperformanceobligationinproportiontostand-alonesellingprices.Thebestevidenceofastand-alonesellingpriceistheobservablepricewhenthegoodorserviceissoldIfastand-alonesellingpriceisnotdirectlyobservablethenitmustbeestimated.Observableinputsshouldbemaximisedwheneverpossible.StepStep5:RecogniseRevenueisrecognisedwhen(oras)theentitysatisfiesaperformanceobligationbytransferringapromisedgoodorservicetoacustomer.Anentitymustdetermineatcontractinceptionwhetheritsatisfiestheperformanceobligationovertimeorsatisfiestheperformanceobligationatapointintime.IFRS15para35statesthatanentitysatisfiesaperformanceobligationovertimeifoneofthefollowingcriteriaismet:(a)thecustomersimultaneouslyreceivesandconsumesthebenefitsprovidedbytheentity'sperformanceastheentity(b)theentity'sperformancecreatesorenhancesanasset(forexample,workinprogress)thatthecustomercontrolsastheassetiscreatedorenhanced,or(c)theentity’sperformancedoesnotcreateanassetwithanalternativeusetotheentityandtheentityhasanenforceablerighttopaymentforperformancecompletedtodateIfaperformanceobligationissatisfiedovertime,revenueisrecognisedovertimebasedonprogresstowardsthesatisfactionofthatperformanceobligation（3）企业履约过程中所产出的商品具有不可替代用途，ExEx-2018/12Required:InaccordancewithInternationalFinancialReportingStandards(IFRS®)15RevenuefromContractswithCustomers,discusswhetherrevenuearisingfromthesalescontractshouldberecognisedonastageofcompletionbasis.(4marks)SalesFiskertonhasenteredintoasalescontractfortheconstructionofanassetwithacustomerwherebythecustomerpaysaninitialdeposit.ThedepositisrefundableonlyifFiskertonfailstocompletetheconstructionoftheasset.Theremainderispayableondeliveryoftheasset.Ifthecustomerdefaultsonthecontractpriortocompletion,Fiskertonhastherighttoretainthedeposit.Themanagingdirectorbelievesthat,ascompletionoftheassetisperformedovertime,revenueshouldberecognisedaccordingly.Hehaspersuadedtheaccountanttoincludethedepositandapercentageoftheremainingbalanceforconstructionworkinrevenuetodate.Attheinceptionofthecontract,Fiskertonmustdeterminewhetheritspromisetoconstructtheassetisaperformanceobligationsatisfiedovertime.Fiskertononlyhasrightsduringtheproductionoftheassetovertheinitialdepositpaid.Theyhavenoenforceablerightstotheremainingbalanceasconstructiontakesplace.ThereforetheywouldnotbeabletoreceivepaymentforworkperformedtoAdditionally,Fiskertonhastorepaythedepositshouldtheyfailtocompletetheconstructionoftheassetinaccordancewiththecontract.Thereisasingleperformanceobligationwhichisonlymetondeliveryoftheassettothecustomer.Revenueshouldnotberecognisedonastageofbasisbutmustbedeferredandrecognisedatapointoftime.Thatis,ondeliveryoftheassettothecustomer.Methodsofmeasuringprogresstowardssatisfactionofaperformanceobligationinclude:outputmethods(suchassurveysofperformance,ortimeinputmethods(suchascostsincurredasaproportionoftotalexpectedcosts)Ifprogresscannotbereliablymeasuredthenrevenuecanonlyberecogniseduptotherecoverablecostsincurred.Ifaperformanceobligationisnotsatisfiedovertimethenitissatisfiedatapointintime.Theentitymustdeterminethepointintimeatwhichacustomerobtainscontrolofapromisedasset.Anentitycontrolsanassetifitcandirectitsuseandobtainmostofitsremainingbenefits.ControlalsoincludestheabilitytopreventotherentitiesfromobtainingbenefitsfromanassetIFRS15(para38)providesthefollowingindicatorsoftransferofTheentityhasapresentrighttopaymentfortheThecustomerhaslegaltitletotheTheentityhastransferredphysicalpossessionoftheThecustomerhasthesignificantrisksandrewardsofownershipoftheassetThecustomerhasacceptedtheIFRS15saysthatthefollowingcostsmustbeThecostsofobtainingacontract.Thismustexcludecoststhatwouldhavebeenincurredregardlessofwhetherthecontractwasobtainedornot(suchassomelegalfees,orthecostsoftravellingtoatender).Thecostsoffulfillingacontractiftheydonotfallwithinthescopeofanotherstandard(suchasIAS2Inventories)andtheentityexpectsthemtoberecovered.Thecapitalisedcostsofobtainingandfulfillingacontractwillbeamortisedtothestatementofprofitorlossasrevenueisrecognised.ThecostsofobtainingaTheincrementalcostsofobtainingacontract(suchassalescommission)arerecognisedasanassetiftheentityexpectstorecoverthoseCoststhatwouldhavebeenincurredregardlessofwhetherthecontractwasobtainedarerecognisedasanexpenseas

ExEx外部律师进行尽职调查的支出为15000元，(2)因投标发生的差旅费为10000元，(3)销售人员佣金为5000向销售部门经理支付年度奖金10000元。Costsincurredinfulfillingacontractarerecognisedasanassetiftheymeetthefollowingcriteria:Thecostsrelatedirectlytoanidentifiablecontract(costssuchaslabour,materials,managementcosts)Thecostsgenerateorenhanceresourcesoftheentitythatwillbeusedinsatisfying(orcontinuingtosatisfy)performanceobligationsinthefuture;andThecostsareexpectedto

①该成本与一份当前或预②

③该成本预期能够收回。ExEx同期限为5年。在向乙公司提供服务之前，甲公司设计并搭4PresentationonthestatementoffinancialWhenanentityhasrecognisedrevenuebeforeithasreceivedconsideration,thenitshouldrecogniseeither:areceivableiftherighttotheconsiderationisunconditional,acontractAnentityhasanunconditionalrighttoreceiveconsiderationifonlythepassageoftimeisrequiredbeforepaymentisdue.Acontractliabilityshouldberecognisediftheentityhasreceivedconsideration(orhasanunconditionalrighttoreceiveconsideration)beforetherelatedrevenuehasbeenrecognised24000元，合同价款为25000元。合同约定，A商品于合全部交付之后，甲公司才有权收取25000元的合同对价。000[(24000÷(600024000)×25000 5 5 25 5 20

Specific11PrincipalversusAnentitymustestablishinanytransactionwhetheritisactingasprincipaloragent.Itisaprincipalifitcontrolsthepromisedgoodorservicebeforeitistransferredtothecustomer.Whentheperformanceobligationissatisfied,theentityrecognisesrevenueinthegrossamountoftheconsiderationforthosegoodsorservices.Itisactingasanagentifitsperformanceobligationistoarrangefortheprovisionofgoodsorservicesbyanotherparty.Satisfactionofthisperformanceobligationwillgiverisetotherecognitionofrevenueintheamountofanyfeeorcommissiontowhichitexpectstobeentitledinexchangeforarrangingfortheotherpartytoprovideitsgoodsorservices.Indicatorsthatanentityisanagentratherthanaprincipalincludethe