学习并掌握ACCA考试的内容是通过ACCA考试的关键。ACCA考试学员所学知识点是由易到难的过程，因此只有扎实的基本功才能让学员在以后的学习中有更好的表现。那么，ACCA考试IFRS 15 revenue from contract with customers包含什么？
ACCA考试IFRS 15 revenue from contract with customers所需要掌握的知识点并不少，学员在备考的时候，要清楚了解该怎么去学习。ACCA考试知识点的内容主要有下面几点：
1、indicators of the transfer of control
2、five step model
step1 identify the contract with the customer
step2 identify the separate performance obligations
step3 determine the transaction price
step4 allocate the transaction price to the performance obligation
step 5 recognize revenue when(or as) a performance obligation satisfied
3、performance obligations satisfied over time
output methods
input methods
4、common types of transaction
warranties
principal versus agent
repurchase agreements
consignment arrangements
bill-and-hold arrangements
备考ACCA考试中你是不是无从下手，也不知道该怎么备考，融跃教育为你准备了ACCA备考攻略和资料，有需要的添加融跃教育老师微信：rongyuejiaoyu。
