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2015年12月份ACCA考试科目P2(INT)最新考试内容变化

发表时间:2015-08-25 来源:
【编者按】2015年12月份ACCA考试内容有哪些?ACCA考试科目P2的考试内容变化有哪些?想要了解更多ACCA考试内容等详情,请关注金程网校ACCA考试专栏。

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IFRS 15 Revenue from Contracts with Customers 

1. Principles of Revenue Recognition 

1.1 IFRS 15 
IFRS 15 Revenue from Contracts with Customers outlines the five steps of the revenue recognition process: 
Step 1 Identify the contract(s) with the customer 
Step 2 Identify the separate performance obligations 
Step 3 Determine the transaction price 
Step 4 Allocate the transaction price to the performance obligations 
Step 5 Recognise revenue when (or as) a performance obligation is satisfied 

The core principle of IFRS 15 is that an entity recognizes revenue from the transfer of goods or services to a customer in an amount that reflects the consideration that the entity expects to be entitled to in exchange for the goods or services. 

1.2 Identify Contracts With Customers Def inition: 
Contract— an agreement between two or more parties that creates enforceable rights and obligations. 
Contracts can be written, verbal or implied based on an entity's customary business practices. 
Customer— a party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration. 

The revenue recognition principles of IFRS 15 apply only when a contract meets all of the following criteria:* 

*the parties to the contract have approved the contract; 
*the entity can identify each party's rights regarding the goods or services in the contract; 
*the payment terms can be identified; 
*the contract has commercial substance; and* 
*it is probable that the entity will collect the consideration due under the contract.* 

1.3 Identify Performance Obligations 
Performance obligation— a promise to transfer to a customer: 
*a good or service (or bundle of goods or services) that is distinct; or 
*a series of goods or services that are substantially the same and are transferred in the same way. 

If a promise to transfer a good or service is not distinct from other goods and services in a contract, then the goods or services are combined into a single performance obligation. 

A good or service is distinct if both of the following criteria are met: 

1. The customer can benefit from the good or service on its own or when combined with the customer's available resources; and 
2. The promise to transfer the good or service is separately identifiable from other goods or services in the contract.* 

*A transfer of a good or service is separately identifiable if the good or service: 
*is not integrated with other goods or services in the contract; 
*does not modify or customise another good or service in the contract; or 
*does not depend on or relate to other goods or services promised in the contract. 

1.4 Determine the Transaction Price 
Transaction price— the amount of consideration to which an entity is entitled in exchange for transferringgoods or services. 

The transfer price does not include amounts collected for third parties (i.e. sales taxes or VAT). 

The effects of the following must be considered when determining the transaction price: 

*the time value of money;* 
*the fair value of any non-cash consideration; 
*estimates of variable consideration; 
*consideration payable to the customer.* 

Consideration payable to the customer is treated as a reduction in the transaction price unless the payment is for goods or services received from the customer. 

1.5 Allocate the Transaction Price 
The transaction price is allocated to all separate performance obligations in proportion to thestand-alone selling price of the goods or services. 

Definition 

Stand-alone selling price— the price at which an entity would sell a promised good or service separately to a customer 

*The best evidence of stand-alone selling price is the observable price of a good or service whenit is sold separately. 
*The stand-alone selling price should be estimated if it is not observable. 

The allocation is made at the beginning of the contract and is not adjusted for subsequent changes in the stand-alone selling prices of the goods or services. 

1.6 Recognise Revenue 
*Recognise revenue when (or as) a performance obligation is satisfied by transferring apromised good or service (an asset) to the customer. 
*An asset is transferred when (or as) the customer gains control of the asset. 
*The entity must determine whether the performance obligation will be satisfied over time or ata point in time. 

2. Performance Obligations 

2.1 Satisfied Over Time 
*A performance obligation is satisfied over time if one of the following criteria is met: 
*The customer receives and consumes the benefits of the entity's performance as the entity performs (e.g. service contracts, such as a cleaning service or a monthly payroll processing service). 
*The entity's performance creates or enhances an asset that the customer controls as the asset is created or enhanced (e.g. a work-in-process asset). 
*The entity's performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. 
*Revenue is recognised over time by measuring progress towards complete satisfaction of the performance obligation. 
*Output methods and input methods (described in s.3) can be used to measure progress towards completion.* 
*Revenue for a performance obligation satisfied over time can only be recognised if the entity can make a reasonable estimate of progress. 

*Revenue is recognised to the extent of costs incurred if there is no reasonable estimate of progress, but the entity expects to recover its costs. 

2.2 Satisfied at a Point in Time 
*A performance obligation that is not satisfied over time is satisfied at a point in time. 
*Revenue should be recognised at the point in time when the customer obtains control of the asset. 
*Indicators of the transfer of control include: 
*the customer has an obligation to pay for an asset; 
*the customer has legal title to the asset; 
*the entity has transferred physical possession of the asset; 
*the customer has the significant risks and rewards of ownership; 
*the customer has accepted the asset. 

2.3 Statement of Financial Position Presentation 

*A contract asset or contract liability should be presented in the statement of financial position when either party has performed in a contract. 

Definition: 

Contract liability— an entity's obligation to transfer goods or services to a customer for which the entity has received consideration from the customer or consideration is due from the customer (i.e. the customer pays or owes payment before the entity performs). 

Contract asset— an entity's right to consideration in exchange for goods or services that the entity has transferred to the customer (i.e. the entity performs before the customer pays). 

*In addition, any unconditional right to consideration should be presented separately as areceivable in accordance with IFRS 9 Financial Instruments.* 

不去努力,不去争取,我们只能看着别人不断的进步。在学习ACCA的过程中也是这样,备考ACCA是一个比较漫长的过程,但是通过ACCA考试也会带给我们相对的优势。相信有一天当我们体会到ACCA带给我们的优势的时候,我们会觉得那段曾经备考ACCA的时光,所有的付出,所有的努力都是值得的。祝愿大家学习顺利。

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