上财CGA班中级财务会计FA2PS1课件ch18FA2l4.pptVIP

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上财CGA班中级财务会计FA2PS1课件ch18FA2l4.ppt

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上财CGA班中级财务会计FA2PS1课件ch18FA2l4

Recognizing Revenue Chapter 18 Revenue Recognition The Current Environment The Current Environment The Current Environment The Current Environment The Current Environment Revenue Recognition at Point of Sale (Delivery) Revenue Recognition at Point of Sale (Delivery) Revenue Recognition at Point of Sale (Delivery) Revenue Recognition at Point of Sale (Delivery) Revenue Recognition at Point of Sale (Delivery) Revenue Recognition Before Delivery Revenue Recognition Before Delivery Revenue Recognition Before Delivery Percentage-of-Completion Method Percentage-of-Completion Method Percentage-of-Completion Method Percentage-of-Completion Method Percentage-of-Completion Method Completed Contract Method Completed Contract Method Completed Contract Method Long-Term Contract Losses Long-Term Contract Losses Long-Term Contract Losses Long-Term Contract Losses Long-Term Contract Losses Long-Term Contract Losses Long-Term Contract Losses Long-Term Contract Losses Revenue Recognition Before Delivery Revenue Recognition Before Delivery Revenue Recognition After Delivery Revenue Recognition after Delivery Revenue Recognition after Delivery Revenue Recognition after Delivery Revenue Recognition after Delivery Copyright Percentage-of-Completion Method Construction contractors should disclosure: the method of recognizing revenue, the basis used to classify assets and liabilities as current (length of the operating cycle), the basis for recording inventory, the effects of any revision of estimates, the amount of backlog on uncompleted contracts, and the details about receivables. Disclosures in Financial Statements LO 5 Identify the proper accounting for losses on long-term contracts. In certain cases companies recognize revenue at the completion of production even though no sale has been made. Completion-of-Production Basis LO 5 Identify the proper accounting for losses on long-term contracts. Examples are: precious metals or agricultural products. When the collection of the sal