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1、Applying IFRS Joint Transition Group for Revenue Recognition items of general agreement Updated December 2015 Joint Transition Resource Group for Revenue Recognition items of general agreement 1 Updated December 2015 Contents Overview . 3 1. Step 1: Identify the contract(s) with a customer . 4 1.1 C
2、ollectability . 4 1.2 Contract enforceability and termination clauses . 5 2. Step 2: Identify the performance obligations in the contract . 7 2.1 Identification of performance obligations . 7 2.2 Stand-ready obligations . 7 2.3 Series of distinct goods and services . 8 2.4 Gross versus net revenue a
3、mounts billed to customers . 10 2.5 Customer options for additional goods and services . 10 3. Step 3: Determine the transaction price . 15 3.1 Variable consideration . 15 3.2 Portfolio practical expedient to estimate variable consideration . 15 3.3 Accounting for restocking fees and related costs .
4、 16 3.4 Significant financing components . 17 3.5 Consideration payable to a customer . 18 4. Step 4: Allocate the transaction price to the performance obligations identified in the contract . 20 4.1 Exceptions to the relative stand-alone selling price method . 20 5. Step 5: Recognise revenue when (
5、or as) the entity satisfies a performance obligation . 21 5.1 Determining when control of a commodity transfers . 21 5.2 Measuring progress when multiple goods or services are combined in a single performance obligation . 21 5.3 Practical expedient for measuring progress toward satisfaction of a per
6、formance obligation . 23 5.4 Partial satisfaction of performance obligations prior to identifying the contract . 24 6. Other measurement and recognition topics . 25 6.1 Warranties . 25 6.2 Pre-production activities . 25 6.3 Incremental costs to obtain a contract . 27 6.4 Impairment testing of capita
7、lised contract costs . 27 6.5 Contract assets and liabilities . 28 7. Scope of the standards . 30 7.1 Islamic financing transactions (this topic was raised in an IFRS context) 30 7.2 Determining the scope for certain credit card arrangements . 30 7.3 Contributions (this topic was raised in a US GAAP
8、 context) . 31 7.4 Gambling entities fixed-odds wagering contracts (this topic was raised in a US GAAP context) . 31 Joint Transition Resource Group for Revenue Recognition items of general agreement Updated December 2015 2 What you need to know The TRG has held six meetings since its inception to d
9、iscuss a number of implementation issues. While no meetings are currently scheduled in 2016, the TRG may meet again if stakeholders continue to have broad implementation issues that they would like the TRG to address. During the discussions, TRG members reached general agreement on many topics, whic
10、h are summarised in this publication. Although the views expressed by TRG members are non-authoritative, they represent the latest thinking on each topic; entities should consider these views as they implement the standards. Joint Transition Resource Group for Revenue Recognition items of general ag
11、reement 3 Updated December 2015 Overview The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) (collectively, the Boards) created the Joint Transition Resource Group for Revenue Recognition (TRG) to help them determine whether more application guidance is
