Revenue
- 01Explanation1:19C1a. IFRS 15 Criteria
- 02Explanation1:13C1a. Criteria 2
- 03Quiz questionsC1a. Quiz on Criteria
- 04Specimen Exam2:22C1a. Past Exam Question
- 05Explanation0:36C1b. 5 step model Introduction
- 06Quiz questionsC1b. Quiz on step 1
- 07Explanation1:26C1b. Step 2: Identify Distinct Performance Obligations
- 08Illustration0:50C1b. Illustration on distinct PO
- 09Video5:57Dec 22 - Performance Obligations
- 10NotesExaminer's Report
- 11Past Paper1:40Past Exam Question
- 12Past Paper2:29Past Exam Question
- 13Explanation2:00C1b. Step 3: Determine the Transaction Price
- 14Explanation2:06C1b. Step 3: Variable consideration
- 15Explanation1:47C1b. Step 3: Significant Financing Component
- 16Explanation1:12C1b. Step 3: No longer collectable?
- 17Explanation2:12C1b. Step 4: Allocate TP to PO
- 18Explanation3:22C1b. Step 5: Recognise Revenue as PO satisfied
- 19Explanation4:20C1c. Accounting for Contract Costs
- 20Recap1:54C1d. Variable Consideration recap
- 21Explanation1:12C1d. Sale with Right of Return
- 22Explanation1:19C1d. Accounting for Warranties
- 23Video2:14Contract Modifications
- 24Explanation1:36C1d. Principal v Agent
- 25Past Paper2:57C1d. Past Paper Question
- 26Recap3:01C1d. IFRS 15 Summary
- 27Past Paper2:52C1. Past Exam Question
- 28Explanation1:18Consignment Arrangements
- 29Video3:44December 22: Consignment Arrangement
- 30NotesExaminer's Report: Consignment Arrangement
- 31NotesACCA Examiner's Article 1
- 32NotesACCA Examiner's Article 2
- 32NotesCrowdfunding
- 33Video1:48Crowdfunding Illustration
- Syllabus C1Paper Exam Questions