Transcription of TFRS 15 - fap.sogoodweb.com
1 tfrs 15 tfrs 15 2562 15 ( tfrs 15) IFRS US GAAP IFRS US GAAP
2 US GAAP IFRS 2 11 (IAS 11) 18 (IAS 18) 4 IFRIC 13 IFRIC 15 IFRIC 18 SIC 31 - (IASB) (FASB)
3 IFRS US GAAP.
4 Five - Step Model 5 Five - Step Model Step 1 Step 2 Step 3 3 200,000 200,000 3 30,000 1. 2. 3.
5 ( ) 4. 1. 3 2. 3 3. 3 200,000 1) 2) 3 200,000 30,000 230,000 5.
6 2 1. (over time) 2. (a point in time)Five - Step Model Five - Step Model model 5 Step 5 Step 4 (200,000 )
7 [ / 200,000 ] 2 5. ( ) 173,913 / 173, 173, 3 (26,087 3) 8, / 26, ( ) 17, - 1 8, 4.
8 1) 2) 3 200,000 30,000 230,000 173,913 26,087 200,000 [[200,000 230,000] 200,000][[30,000 230,000] 200,000] tfrs 15 tfrs 15 1. (Retrospective) 2.
9 2 Integrated solution ( IT (Build & Deploy) ) (Royalty Fee)
10 Royalty Fee
