Contract costs _ACCA考试AA知识点

Contract costs ACCA考试AA知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Contract costs _ACCA考试AA知识点，希望能够帮助到大家。

【科目】

ACCA-AA

【知识点】

 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. 

以上就是小编为大家整理的Contract costs _ACCA考试AA知识点了，希望大家能够认真学习，倒计时，预祝到家顺利通过ACCA考试。

注：以上内容来自Claire老师冲刺串讲班

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