IFRS15確認收入五步法

1、.確認收入五步法1) 識別與客戶訂立的合同。Identify the contract(s) with a customer準則所稱合同，是指雙方或多方之間訂立有法律約束力的權(quán)利義務(wù)的協(xié)議。合同有書面形式、口頭形式以及其他形式。企業(yè)與客戶之間的合同應(yīng)當同時滿足下列條件：a) 合同各方已批準該合同并承諾將履行各自義務(wù)b) 該合同明確了合同各方與所轉(zhuǎn)讓商品或提供勞務(wù)（以下簡稱“轉(zhuǎn)讓商品”）相關(guān)的權(quán)利和義務(wù)c) 該合同有明確的與所轉(zhuǎn)讓商品相關(guān)的支付條款d) 該合同具有商業(yè)實質(zhì)，即履行該合同將改變企業(yè)未來現(xiàn)金流量的風險、時間分布或金額e) 企業(yè)因向客戶轉(zhuǎn)讓商品而有權(quán)取得的對價很可能收回2) 識別合同中

2、的單項履約義務(wù)Identify the performance obligations in the contract. Performance obligations are promises in a contract to transfer to a customer goods or services that are distinct.合同開始日，企業(yè)應(yīng)當對合同進行評估，識別該合同所包含的各單項履約義務(wù)，并確定各單項履約義務(wù)是在某一時段內(nèi)履行，還是在某一時點履行。履約義務(wù)，是指合同中企業(yè)向客戶轉(zhuǎn)讓可明確區(qū)分商品的承諾。履約義務(wù)既包括合同中明確的承諾，也包括由于企業(yè)已公開宣布的政策、特

3、定聲明或以往的習慣做法等導致合同訂立時客戶合理預(yù)期企業(yè)將履行的承諾。企業(yè)向客戶轉(zhuǎn)讓一系列實質(zhì)相同且轉(zhuǎn)讓模式相同的、可明確區(qū)分商品的承諾，也應(yīng)當作為單項履約義務(wù)。滿足下列條件之一的，屬于在某一時段內(nèi)履行履約義務(wù)；否則，屬于在某一時點履行履約義務(wù)：a) 客戶在企業(yè)履約的同時即取得并消耗企業(yè)履約所帶來的經(jīng)濟利益b) 客戶能夠控制企業(yè)履約過程中在建的商品c) 企業(yè)履約過程中所產(chǎn)出的商品具有不可替代用途，且該企業(yè)在整個合同期間內(nèi)有權(quán)就累計至今已完成的履約部分收取款項3) 確定交易價格Determine the transaction price. The transaction price is the

4、 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

5、exchange for transferring the promised goods or services to a customer企業(yè)應(yīng)當根據(jù)合同條款，并結(jié)合其以往的習慣做法確定交易價格。交易價格，是指企業(yè)因向客戶轉(zhuǎn)讓商品而預(yù)期有權(quán)收取的對價金額。企業(yè)代第三方收取的款項以及企業(yè)預(yù)期將退還給客戶的款項，應(yīng)當作為負債進行會計處理，不計入交易價格。在確定交易價格時，企業(yè)應(yīng)當考慮可變對價、合同中存在的重大融資成分、非現(xiàn)金對價、應(yīng)付客戶對價等因素的影響4) 將交易價格分攤至各單項履約義務(wù)Allocate the transaction price to each performance obl

6、igation on the basis of the relative stand-alone selling prices of each distinct good or service promised in the contract合同中包含兩項或多項履約義務(wù)的，企業(yè)應(yīng)當在合同開始日，按照各單項履約義務(wù)所承諾商品的單獨售價的相對比例，將交易價格分攤至各單項履約義務(wù)。企業(yè)不得因合同開始日之后單獨售價的變動而重新分攤交易價格對于合同折扣，企業(yè)應(yīng)當在各單項履約義務(wù)之間按比例分攤。合同折扣，是指合同中各單項履約義務(wù)所承諾商品的單獨售價之和高于合同交易價格的金額。有確鑿證據(jù)表明合同折扣僅與合同

7、中一項或多項（而非全部）履約義務(wù)相關(guān)的，企業(yè)應(yīng)當將該合同折扣分攤至相關(guān)一項或多項履約義務(wù)合同折扣僅與合同中一項或多項（而非全部）履約義務(wù)相關(guān)，且企業(yè)采用余值法估計單獨售價的，應(yīng)當首先按照前款規(guī)定在該一項或多項（而非全部）履約義務(wù)之間分攤合同折扣，然后采用余值法估計單獨售價。余值法，是指企業(yè)根據(jù)合同交易價格減去合同中其他商品可觀察的單獨售價后的余值，確定某商品單獨售價的方法5) 履行每一單項履約義務(wù)時確認收入Recognise revenue when a performance obligation is satisfied by transferring a promised good or

8、 service to a customer (which is when the 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.企業(yè)應(yīng)當在履行了合同中的履約義務(wù)，即在客戶取得相關(guān)商品控制權(quán)時確認收入。企業(yè)應(yīng)當按照分攤至各單項履約義務(wù)的交易價格計量