ACCA12月考试P2公司报告最新考官总结 revenue

来源：ACCA/CAT 发布时间：2012-02-04 ACCA/CAT视频评论

　　Asset/liability

　　To paraphrase the framework 'An asset/liability is a present right/obligation to a future economic inflow outflow'.

　　Change

　　The IASB are proposing a change from performance reporting to positional reporting.

　　Contract

　　The proposal proposes that at the point of contract signature the supplier has an interlocked asset and liability. The asset is the right to the cash from the customer and the liability is the obligation to perform.

　　Performance obligation

　　Once the supplier has fulfilled the performance obligation，the interlocked liability is removed and the remaining asset is revealed and recognised.

　　Revenue

　　At this point the revenue is recognised almost as an afterthought. Notice that the proposal focuses on the asset and liability first. Then once the asset is revealed the revenue is recognised.

　　Discounting

　　Because the asset is a right to a cash flow and timing makes a difference to value，the IASB are proposing discounting.

　　Unbundling

　　Because a bundled transaction has two performance obligations，unbundling becomes compulsory. So the one sale of two things must be split into two （see Part （d）proposed （Y） revenue below）.

　　（d） Proposed （X） Revenue explanation

　　In order to assess the performance of performance obligations，Ramification would refer to the contract and the survey. Ramification would see that the foundations are complete and the brickwork is not. So an asset of $500k in year one would be recognised.

　　in part （c），Once the supplier has fulfilled the performance obligation，the interlocked liability is removed and the remaining asset is revealed and recognised.

　　Proposed （X） Revenue

　　The result would be the following revenue：

　　Asset （revenue） = $500k/1.1 = $455k

　　Proposed （Y）Revenue explanation Under the proposal this second contract must be unbundled；that is broke down into its two parts，hut revenue and warranty revenue. This would be done using the hut and warranty separate sales figures.

　　Proposed （Y） Revenue

　　This is as follows：

　　Asset （Revenue） = $20，000 （18/18+3） = $17，143

　　Conclusion

　　The above covers the highly conceptual revenue development project and also gives you an example of how to answer the current issues question.

　　ACCA2010年12月考试时间：12月6日-15日

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