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所在平台: Udemy |
课程主页: https://www.udemy.com/course/revenue-from-contracts-with-customers/
课程评论：没有评论
**课程名称：** 收入确认——IFRS 15 与 ASC 606 **课程概述：** 本课程旨在深入讲解和解析由国际会计准则理事会（IASB）和财务会计准则委员会（FASB）联合发布的新的收入准则——“来自与客户的合同的收入”，即IFRS 15和ASC 606。课程以生动、友好且动画化的视频形式呈现，将复杂的会计主题变得有趣且易于理解。 课程主要分为三个部分： 1. **收入确认的五步法模型：** 此部分共包含5个讲座，每个讲座详细阐述收入确认五步法模型中的一个步骤。 2. **收入在一段时间内确认的会计分录：** 此部分提供引人入胜的视频内容，解释在不同类型收入于一段时间内确认时所涉及的会计分录。 3. **实务问题与解答：** 此部分聚焦于实际应用中的问题，并提供相应的解决方案、处理方法和认可事项。这些内容对于广大的会计和财务领域的受众都具有重要意义，包括但不限于各级会计师、财务专家和专业人士，以及正在学习收入准则的ACCA和CPA考生。
This course explains and provides deeper insight into the new revenue standard, namely, "Revenue from Contracts with Customers" issued jointly by IASB and FASB as IFRS 15 and ASC 606, respectively. Delivered in a fun, user-friendly and animated video format, the complex subject becomes interesting and clear as students progress throughout the course content. The course consists of 3 main sections. The first section consisting of 5 lectures devotes each lecture to one of 5 steps of 5 step revenue recognition model. The second section delivers a quite interesting video content explaining accounting entries for types of revenue recognized over time. And the last section is all devoted to practical questions and their solutions, treatment and recognition matters of concern to wider accounting and finance audience, including but not limited to all level of accountants, finance experts and professionals, ACCA and CPA students in their pursuit of revenue topic.
