IFRS15确认收入五步法.pptx

确认收入五步法;3) 确定交易价格 Determine the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. If the consideration promised in a contract includes a variable amount, an entity must estimate the amount of consideration to which it expects to be entitled in exchange for transferring the promised goods or services to a customer 企业应当根据合同条款，并结合其以往的习惯做法确定交易价格。交易价格，是指 企业因向客户转让商品而预期有权收取的对价金额。企业代第三方收取的款项以及 企业预期将退还给客户的款项，应当作为负债进行会计处理，不计入交易价格。 在确定交易价格时，企业应当考虑可变对价、合同中存在的重大融资成分、非现金 对价、应付客户对价等因素的影响;customer obtains control of that good or service). A performance obligation may be satisfied at a point in time (typically for promises to transfer goods to a customer) or over time (typically for promises to transfer services to a customer). For a performance obligation satisfied over time, an entity would select an appropriate measure of progress to determine how much revenue should be recognised as the performance obligation is satisfied. 企业应当在履行了合同中的履约义务，即在客户取得相关商品控制权时确认收入。 企业应当按照分摊至各单项履约义务的交易价格计量收入 在市场经济条件下，新收入准则基于合同确认收入，有助于强化企业合同意识、规 范合同管理，将有力推动我国的市场经济进一步走向成熟。另外，新收入准则要求 采用统一的收入确认模型确认收入，将有助于企业提供更加可靠、可比、透明的收 入信息，从而更好地为财务报表使用者进行经济决策提供依据。