唯學網(wǎng)小編提醒：本文是關(guān)于CFA金融分析師考試會計知識的原則，國際準則和每個準則的區(qū)別，考生可以多復習這方面相關(guān)知識點。CFA金融分析師考試每年有兩次機會，但是12月的考試只有一級有，二級和三級只有每年6月才能考。希望考生認真?zhèn)淇迹樌ㄟ^考試。
Revenue Recongnition principle ? IASB:
1) transfer the significant risk and rewards of goods;
2) no continuing managerial involement;
3) amount of revenue can be measured realiably;
4) it it probable the economic benefit flow to the entity;
5) cost incurred or to be incured can be reliably measured IFRS: realized or realizable and earned. SEC:
1) arrangement between buyer and seller;
2) goods has bee delivered or service rendered;
3) price determined or determinable;
4) the seller is reasonably sure of collecting money.
國際準則下，確認收入要求成本可以可靠計量，美國準則下無此要求。
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