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ACCA FA知识点：折扣的会计处理

文章来源：ACCA官网

发布时间：2021-08-05 18:23

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This article considers the application of IFRS 15,Revenue from Contracts with Customers in accounting for prompt payment(early settlement)discounts;it is most relevant to students studying FA.Students studying FA1 and FA2 will also see prompt payment discounts but the underlying detail of IFRS 15 will be less relevant.

IFRS 15 considers there to be a five-step approach when recognising revenue:

Step 1:Identify the contract with the customer

Step 2:Identify the performance obligations in the contract

Step 3:Determine the transaction price

Step 4:Allocate the transaction price to the performance obligations in the contract

Step 5:Recognise revenue when(or as)the entity satisfies a performance obligation

Accounting for discounts

Prompt payment discounts(also known as settlement or cash discounts)are offered to credit customers to encourage prompt payment of their account.It is not guaranteed that customers will take advantage of prompt payment discounts at the point of sale as it is dependent upon whether or not the credit customer pays within the settlement window.

In order to recognise revenue,an entity must determine the amount of consideration it expects to be entitled to in accordance with the criteria of IFRS 15.

Per IFRS 15,the third step of the five-step approach requires an entity to'Determine the transaction price',which is the amount to which an entity expects to be entitled in exchange for the transfer of goods and services.When making this determination,an entity will consider past customary business practices.[IFRS 15:47]

When prompt payment discounts are offered,it means that the expected consideration is variable(variable consideration)as the amount the entity will actually receive is dependent upon the customer choice as to whether it will take advantage of the discount.

Where a contract contains elements of variable consideration,the entity should estimate the amount of variable consideration to which it will be entitled under the contract.[IFRS 15:50]

IFRS 15 deals with the uncertainty relating to variable consideration by limiting the amount of variable consideration that can be recognised.Specifically,variable consideration is only included in the transaction price if,and to the extent that,it is highly probable that its inclusion will not result in a significant revenue reversal in the future when the uncertainty has been subsequently resolved.[IFRS 15:56]

When an entity enters into a sale with a customer and a prompt payment discount has been offered,the amount of revenue to be recognised initially will need to be estimated taking into account the probability of the discount being accepted.When the entity expects that the customer will accept the discount,revenue should be recorded net of the discount.

翻译参考

本文考虑了IFRS 15，客户合同收入在对即时付款（提前结算）折扣进行会计处理中的应用；它与学习FA的学生最相关。学习FA1和FA2的学生也将看到即时付款折扣，但IFRS 15的基本细节将不太相关。

IFRS 15认为在确认收入时有五个步骤：

第1步：确定与客户的合同

第2步：识别合同中的履约义务

第三步：确定交易价格

第4步：将交易价格分摊至合同中的履约义务

步骤5：当（或当）主体履行履约义务时确认收入

折扣的会计处理

向信贷客户提供即时付款折扣（也称为结算或现金折扣），以鼓励客户及时付款。不保证客户会在销售点享受即时付款折扣，因为这取决于信贷客户是否在结算窗口内付款。【点击免费下载>>>更多ACCA学习相关资料】

为了确认收入，主体必须根据IFRS 15的标准确定其预期有权获得的对价金额。

根据国际财务报告准则第15号，五步法的第三步要求主体“确定交易价格”，即主体预期为交换商品和服务而有权获得的金额。在做出此决定时，主体将考虑过去的商业惯例。[国际财务报告准则第15:47]