ACCA P2(INT)最新考试内容变化.docxVIP

ACCA P2（INT）最新考试内容变化IFRS 15 Revenue from Contracts with Customers1. Principles of Revenue Recognition1.1 IFRS 15IFRS 15 Revenue from Contracts with Customers outlines the five steps of the revenue recognition process:Step 1 Identify the contract(s) with the customerStep 2 Identify the separate performance obligationsStep 3 Determine the transaction priceStep 4 Allocate the transaction price to the performance obligationsStep 5 Recognise revenue when (or as) a performance obligation is satisfiedThe core principle of IFRS 15 is that an entity recognizes revenue from the transfer of goods or serv