ACCA考试IFRS 15 revenue from contract with customers包含什么？

学习并掌握ACCA考试的内容是通过ACCA考试的关键。ACCA考试学员所学知识点是由易到难的过程，因此只有扎实的基本功才能让学员在以后的学习中有更好的表现。那么，ACCA考试IFRS 15 revenue from contract with customers包含什么？

ACCA考试IFRS 15 revenue from contract with customers所需要掌握的知识点并不少，学员在备考的时候，要清楚了解该怎么去学习。ACCA考试知识点的内容主要有下面几点：

1、indicators of the transfer of control

2、five step model

step1 identify the contract with the customer

step2 identify the separate performance obligations

step3 determine the transaction price

step4 allocate the transaction price to the performance obligation

step 5 recognize revenue when(or as) a performance obligation satisfied

3、performance obligations satisfied over time

output methods

input methods

4、common types of transaction

warranties

principal versus agent

repurchase agreements

consignment arrangements

bill-and-hold arrangements

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