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It also discusses the Management Commentary and the Conceptual Framework. as The examiner has stated that revenue recognition is important. cc 1 International Financial Reporting Standards (IFRSs) ea One of the competences you need to fulfil Objective 10 of the Practical Experience Requirement (PER) is to recognise and apply the external legal and professional framework and regulations to financial reporting. You can apply the knowledge you obtain from this section of the Text to demonstrate this competence.
Com The contract can be written, verbal or implied. Identify the separate performance obligations. The key point is distinct goods or services. A contract includes promises to provide goods or services to a customer. Those promises are called performance obligations. A company would account for a performance obligation separately only if the promised good or service is distinct. A good or service is distinct if it is sold separately or if it could be sold separately because it has a distinct function and a distinct profit margin.
The buyer has recognised his liability to pay for the goods or services provided. The converse of this is that the seller has recognised that ownership of goods has passed from himself to the buyer. co m (i) (ii) (iii) (iv) The buyer has indicated his willingness to hand over cash or other assets in settlement of his liability. The monetary value of the goods or services has been established. com At earlier points in the business cycle there will not, in general, be firm evidence that the above criteria will be met.
ACCA P2 Corporate Reporting Study Text by coll.