學(xué)習(xí)并掌握ACCA考試的內(nèi)容是通過ACCA考試的關(guān)鍵。ACCA考試學(xué)員所學(xué)知識(shí)點(diǎn)是由易到難的過程，因此只有扎實(shí)的基本功才能讓學(xué)員在以后的學(xué)習(xí)中有更好的表現(xiàn)。那么，ACCA考試IFRS 15 revenue from contract with customers包含什么？

ACCA考試IFRS 15 revenue from contract with customers所需要掌握的知識(shí)點(diǎn)并不少，學(xué)員在備考的時(shí)候，要清楚了解該怎么去學(xué)習(xí)。ACCA考試知識(shí)點(diǎn)的內(nèi)容主要有下面幾點(diǎn)：

1、indicators of the transfer of control

2、five step model

step1 identify the contract with the customer

step2 identify the separate performance obligations

step3 determine the transaction price

step4 allocate the transaction price to the performance obligation

step 5 recognize revenue when(or as) a performance obligation satisfied

3、performance obligations satisfied over time

output methods

input methods

4、common types of transaction

warranties

principal versus agent

repurchase agreements

consignment arrangements

bill-and-hold arrangements

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