【学习笔记】c18 lo -understand the fundamental concepts related to reven ...

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c18 lo
-understand the fundamental concepts related to revenue recognition and measurement
-understand and apply the five-step revenue recognition process
-apply the five-step process to major revenue recognition issues
-describe presentation and disclosure regarding revenue


fundamentals of revenue recognition
-background
-new revenue recognition standard
-overview of five-step process:Boeing example
-Extended example of five-step process:BEAN

the five-step process revisited
-identifying the contract with customers
-identifying seperate performance obligations
-determining the transaction price
-allocating the transaction price
-satisfying performance obligations

revenue recognition issues
-sales returns and allowance
-repurchase agreements
-bill-and-hold arrangements
-principal-agent relationships
-consignments
-warranties
-nonrefundable upfront fees

presentation and disclosure
-presentation
-disclosure

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关键词：Fundamental Fundamenta Understand Concepts concept