Contract costs _ACCA考試AA知識點

Contract costs ACCA考試AA知識點來啦！2021年ACCA考試時間越來越近，小編為大家整理了Contract costs _ACCA考試AA知識點，希望能夠幫助到大家。

【科目】

ACCA-AA

【知識點】

 Contract costs 

（1） incremental costs 

The incremental costs of obtaining a contract （such as sales commission） are recognised as an asset if the entity expects to recover those costs. 

（2） Cost to fulfil a contract 

Costs incurred in fulfilling a contract, unless within the scope of another standard （such as IAS 2 Inventories, IAS 16 Property, plant and equipment or IAS 38 Intangible assets） are recognised as an asset if they meet the following criteria: 

（a） The costs relate directly to an identifiable contract （costs such as labour, materials, management costs） 

（b） The costs generate or enhance resources of the entity that will be used in satisfying （or continuing to satisfy） performance obligations in the future; and 

（c） The costs are expected to be recovered 

（3） Amortisation of costs recognised as an asset 

Costs recognised as assets are amortised on a systematic basis consistent with the transfer to the customer of the goods or services to which the asset relates. 

For the costs of obtaining a contract, if the amortization period is estimated to be one year or less, the costs may be recognised as an expense when incurred. 

（4） Impairment of costs 

The expected future loss should be recognised in profit or loss. 

以上就是小編為大家整理的Contract costs _ACCA考試AA知識點了，希望大家能夠認真學(xué)習(xí)，倒計時，預(yù)祝到家順利通過ACCA考試。

注：以上內(nèi)容來自Claire老師沖刺串講班

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