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所在平台: Udemy |
课程主页: https://www.udemy.com/course/revenue-recognition-under-ifrs-15-asc-606/
课程评论：没有评论
课程名称：国际财务报告准则15号（IFRS 15）与美国通用会计原则606（ASC 606）下的收入确认 课程概述： 本课程旨在深入理解国际财务报告准则15号（IFRS 15）和美国通用会计原则606（ASC 606）下的收入确认，专为会计和财务专业人员、审计师、财务主管及业务经理设计。课程将引导您掌握收入确认的基本原则，确保符合这些全球公认的会计标准。 您将学习如何应用收入确认的五步模型，这是一个帮助企业确定何时及确认多少收入的框架。课程内容涵盖模型的每一个步骤，从识别与客户的合同开始，到在履行义务完成时确认收入。此外，您还将获得识别合同中履行义务的实用技能，这是准确确认收入的关键步骤。 课程深入讲解了如何将交易价格分配给多个履行义务，以及如何处理涉及可变对价和合同修改的复杂情境。您还将获得关于完工百分比（POC）法的实践经验，该方法在长期合同中广泛应用，尤其是在建筑和工程行业。您将学习如何应用POC法，根据完成履行义务的进展来计算和确认收入。 通过真实案例、案例研究和实践练习，您将增强应对IFRS 15和ASC 606复杂性的信心，确保您所在组织的财务报告准确无误并符合规定。本课程特别适合希望以务实、简明的方式理解收入确认的任何人，对于希望在会计和财务领域提升技能的人士尤为重要。
This comprehensive course is designed to provide an in-depth understanding of revenue recognition under the IFRS 15 and ASC 606 standards. Aimed at accounting and finance professionals, auditors, controllers, and business managers, this course will guide you through the essential principles of revenue recognition, ensuring compliance with these globally recognized accounting standards.You will learn to apply the Five-Step Model for revenue recognition, a framework that helps businesses determine when and how much revenue to recognize. The course covers each step of the model, from identifying contracts with customers to recognizing revenue as performance obligations are satisfied.In addition, you will gain practical skills in identifying performance obligations within contracts, a critical step for accurately recognizing revenue. The course delves into how to allocate transaction prices to multiple performance obligations and how to handle complex scenarios involving variable consideration and contract modifications.The course also provides hands-on experience with the Percentage of Completion (POC) method, a widely used approach for recognizing revenue in long-term contracts, particularly in industries like construction and engineering. You will learn how to apply the POC method to calculate and recognize revenue based on progress toward completing performance obligations.Through real-world examples, case studies, and practical exercises, you'll gain the confidence to navigate the complexities of IFRS 15 and ASC 606 and ensure your organization's financial reporting is accurate and compliant. This course is ideal for anyone seeking to understand revenue recognition in a practical, straightforward manner and is especially valuable for those looking to advance their skills in the accounting and finance fields.
