請(qǐng)問(wèn)王老師,，學(xué)習(xí)PR需要買(mǎi)BPP課本嗎,？習(xí)題冊(cè)呢,？

Revenue recognition 2022-01-13 16:41:52

問(wèn)題來(lái)源：

u Step 1: Identify the contract(s) with a customer

l A contract is an agreement between two or more parties that creates enforceable rights and obligations, has commercial substance

u Step 2: Identify the performance obligations in the contract

l A separate performance obligation is a promise to provide distinct goods or service to customer:

? A goods or service is distinct if the customer can benefit from the goods or service;

? The goods or service is separately identifiable from other promises in the contract

u Step 3: Determine the transaction price

l The transaction price is the amount of consideration to which an entity expects to be entitled and includes:

? An estimate of any variable consideration

? The effect of the time value of money

? The fair value of any non-cash consideration

u Step 4:Allocate the transaction price to the performance obligation in the contract

? An entity allocates the transaction price to each performance obligation on a relative stand-alone selling prices basis

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王老師

2022-01-14 11:36:52 836人瀏覽

哈嘍,！努力學(xué)習(xí)的小天使：

BPP教材可以選擇性購(gòu)買(mǎi),，BPP練習(xí)冊(cè)推薦購(gòu)買(mǎi)與考季對(duì)應(yīng)的最新版,。

每個(gè)努力學(xué)習(xí)的小天使都會(huì)有收獲的,，加油,！

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