IFRS 15收入确认案例分析与定义.pdfVIP

IFRS15

Pastexamquestion:Kiki31/12/2017(Specimen2Q4aii)

下面表格为参考思路，不需要写在里

【考点】履约义务完成（e.g.专利授予对方）和客户实际使用（e.g.对方支付使

用服务费），两者取晚+Collectability

year2006Probabletocollect$$

Recogniserevenueastheusageoccurs

year2007-1sthalfRe-assessment

year2007–2ndhalfNolongerprobabletocollect$$

Nottorecogniserevenue

ImpairmentofTR

【合同的定义】AsperIFRS15,entityshouldonlyaccountforrevenuefroma

contractwithacustomerwhenitmeetsthefollowingcriteria:

-Thecontracthasbeenapproved;

-Rightsregardinggoodsandservicescanbeidentified;

-Paymenttermscanbeidentified;

-Probablethesellerwillcollecttheconsiderationitisentitledto.

【使用费的收入确认】Atinceptionoftheagreement,KikiandColourentered

anexplicitcontractwhichspecifiedpaymenttermsandconditions.Moreover,

Colourhadastrongcreditratingandsopaymentwasprobable.Assuch,it

wouldseemthattheabovecriteriaweremet.IFRS15saysthatrevenuefrom

ausage-basedroyaltyshouldberecognisedastheusageoccurs.

【情况变化时，重新评估合同–不能确认收入】Whetheracontractwitha

customermeetstheabovecriteriaisonlyreassessedifthereisasignificant

changeinfactsandcircumstances.InJuly20X7,Colourlostmajorcustomers

andsourcesoffinance.Assuch,itwasnolongerprobablethatKikiwould

collecttheconsiderationitwasentitledto.FromJuly20X7,nofurtherrevenue

fromthecontractshouldberecognised.

【情况变化时，减值迹象-TR减值】AccordingtoIFRS9,non-paymentisan

indicatorthattheoutstandingreceivabarecreditimpaired.Alossallowance

shouldberecognisedequivalenttothedifferenceweenthe