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Syllabus B1.
Revenue Recognition
Syllabus B1
Revenue Recognition
1
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21
Step 1: Identify the Contract
1:19
Question on Step 1
Step 2: Identify Distinct Performance Obligations
1:26
Step 2 Quiz
Step 3: Determine the Transaction Price
2:00
Quiz on Step 3
Step 4: Allocation of the price to performance obligations
2:12
Quiz on Step 4
Step 5: Recognise Revenue as PO satisfied
3:22
Revenue Recognition - Quiz
IFRS 15 basics
7:20
IFRS 15 steps more detail
5:13
Step 5- Over Time (in or output)
1:04
Input Method - Example Worked
1:57
Input Method - Question
Revenue Recognition Reminder - examiner's article
11:47
Revenue Recognition in a page
Accounting for Contract Costs
4:20
Principal v Agent
2:50
Consignment Arrangements
1:18
Repurchase Agreement
3:40
Bill-and-Hold
Syllabus
B1
Paper Exam Questions
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A2.
Fundamental Ethical and Professional Principles
A.
International sources of authority
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B2.
Property, plant and equipment
B.
Elements of financial statements
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