Revenue在CFA考试国际准则和美国准则中的规定是怎样的?

 Revenue在CFA考试中也是重点,那它在国际准则和美国准则中的规定是怎样的呢?今天和小编一起看看这些知识是怎样的?

CFA考试

国际准则(IASB)规定
对于销售货物类公司(For sale of goods

revenue is recognized when

1.The risk and reward of ownership is transferred.

2.There is no continuing control or management over the goods sold.

3.Revenue can be reliably measured.

4.There is a probable flow of economic benefits.

5. The cost can be reliably measured.

对于提供服务类公司(For services rendered

revenue is recognized when:

1.The amount of revenue can be reliably measured.

2.There is a probable flow of economic benefits.

3.The stage of completion can be measured.

4.The cost incurred and cost of completion can be reliably measured

美国准则(US.GAAP)规定

revenue is recognized when:1.There is evidence of an arrangement between the buyer and seller.2.The product has been delivered or the service has been rendered.3.The price is determined or determinable.4.The seller is reasonably sure of collecting money.

CFA备考怎么能少了CFA备考资料呢?小编为各位考生准备了CFA备考资料,有需要可以点击下方链接获取!

戳:各科必背定义+历年真题中文解析+学习备考资料(PDF版)


就是这样知识,不知道你掌握了没有?如果在备考中遇到CFA考试备考问题,不妨与融跃老师在线联系或者添加老师微信(rongyuejiaoyu),让老师为你进行课程的解答。同时还可以试学融跃教育课程,找到适合自己的内容,更好的帮助你通 关考试。