OPTIONS FOR ADDITIONAL GOODS _ACCA考试AA知识点

OPTIONS FOR ADDITIONAL GOODS 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OPTIONS FOR ADDITIONAL GOODS _ACCA考试AA知识点，希望能够帮助到大家。

【科目】

ACCA-AA

【知识点】

OPTIONS FOR ADDITIONAL GOODS 

消费送打折券 

·If an option in the contract grants the customer the right to acquire additional goods or services at a discount, that option gives rise to a performance obligation. 

·Revenue is recognised when the additional future goods or services are transferred, or when the option expires. 

·Revenue will be based on the stand-alone selling price of the goods or services, taking account of the discount. 

以上就是小编为大家整理的OPTIONS FOR ADDITIONAL GOODS _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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