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国际注册会计师ACCA（INT）*7考试内容变化

来源：高顿网校 2015-12-07

IFRS 15 Revenue from Contracts with Customers

3. Measuring Progress Towards Completion

3.1 Output Methods

*Output methods recognise revenue on the basis of the value to the customer of the goods or services transferred to date relative to the remaining goods or services promised.

*Examples of output methods include:

*Surveys of performance completed to date*

*Appraisals of results achieved

*Milestones achieved

*Time elapsed

*Units produced or delivered.

*The value of "work certified" to date may be a measure used to identify the degree of completion andtherefore revenue to be recognised in profit or loss. Work certified is an output method and a term that wasused under previous standards.

*Output methods should only be used when the output selected represents the entity's performance towards complete satisfaction of the performance obligation.*

*A disadvantage of output methods is that the outputs used may not be available or directly observable. When this is the case, an input method may be necessary.

3.2 Input Methods

*Input methods recognise revenue on the basis of the entity's efforts or inputs to the satisfaction of the performance obligation relative to the total expected inputs.*

*Examples of input methods include:

*Resources consumed

*Labour-hours worked

*Costs incurred

*Time elapsed

*Resources consumed.

*Revenue can be recognised on a straight -line basis if inputs are used evenly throughout the performance period.

3.3 Cost Recognition

*Costs associated with a contract whose performance obligation is satisfied over time are expensed as and when they are incurred; they are not recognised on a proportional basis.

*Therefore, if revenue is measured using an output method, prof it recognition will be volatile for contracts that straddle two or more accounting periods.*

*If an incurred cost is not proportionate to the progress in the satisfaction of the performance obligation that cost shall be excluded when measuring the progress of the contract.

*In this situation revenue will be recognised to the extent of the actual cost incurred in respect of that component.

4 Recognition of Contract Costs

4.1 Incremental Costs of Obtaining a Contract

Incremental costs of obtaining a contract— costs to obtain a contract that would not have been incurred if the contract had not been obtained.

*The incremental costs of obtaining a contract, such as sales commissions, are recognised as an asset if the entity expects to recover them.

*Costs to obtain the contract that would have been incurred regardless of whether the contract was obtained are charged to expense when incurred.

4.2 Costs to Fulfil a Contract

*Costs incurred to fulfil a contract that are not within the scope of another standard should be recognised as an asset if they meet all of the following criteria:

*They relate directly to a contract;

*They generate or enhance the resources of the entity; and

*They are expected to be recovered.

*Costs that must be expensed when incurred include:

*General and administrative costs;

*Cost of wasted materials, labour or other resources; and

*Costs that related to satisfied performance obligations.

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