題目：On 31 March, DT received an order from a new customer, XX, for products with a sales value of $900,000. XX enclosed a deposit with the order of $90,000.

On 31 March, DT had not obtained credit references of XX and has not determined if it will meet this order.

According to IFRS 15 Revenue from Contracts with Customers, which TWO of the following indicate how DT should record this transaction in its financial statements for the year ended 31 March?

A.Include $900,000 as revenue for the year

B.Include $90,000 as revenue for the year

C.Do not include any amount as revenue for the year

D.Recognise a trade receivable for $810,000

E.Recognise a current liability for $90,000

答案：CE

考點：IFRS 15 revenue from contract with customers

答案解析：收入確認的五步法：

Step 1:Identify the contract

? The contract can be written or verbal

? Commercial substance

? 賣方:Performance obligation(promise to transfer good and service to customers

Step 2:Identify the separate performance obligation 取決于the good and service

Are distinct(可區分）：

①Regularly sell them separately(單獨售賣）

②Customer can benefit from good and service either on its own or together with other resources(沒有對顧客提出額外限制條件）

Step 3:Determine the transaction price

Step4:Allocate transaction price to different performance obligation

①單獨售價比例法 stand-alone selling price

②成本利潤法 expected cost plus margin

Step 5:Recognise revenue in P/L when satisfy the performance obligation(Accrual basis)(只要事干完了）

①商品：transfer control of goods to customer-satisfy performance obligation at a point in time;②服務customer receives and consumers the benefits-over time