Course
11 chapters · 18 lessons · about 8 h 20 min
01Objective, core principle and scopeNot started1 lesson0/1
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02DefinitionsNot startedTaught in 1 lesson of another chapter
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03Step 1: Identifying the contractNot started1 lesson0/1
- Not startedStep 1: identifying the contract and combining contractsLesson25 min32 exercises
- Not startedContract modificationsCovered in the lesson “Contract modifications”
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- Chapter training · 61 exercises
- Chapter 3 mini-case · intermediate (1/3)
- Chapter 3 mini-case · advanced (2/3)
- Chapter case studyBundled cold room, installation and maintenance: five steps and allocation of the price · foundation
- Chapter case studyConstruction contract: cost-based progress, modification and contract asset · advanced
04Step 2: Identifying performance obligationsNot started1 lesson0/1
05Step 3: Determining the transaction priceNot started3 lessons0/3
- Not startedStep 3: the transaction price and variable considerationLesson30 min52 exercises
- Not startedStep 3: the significant financing componentLesson25 min25 exercises
- Not startedStep 3: non-cash consideration and consideration payable to a customerLesson25 min20 exercises
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- Chapter training · 92 exercises
- Chapter 5 mini-case · advanced (1/4)
- Chapter 5 mini-case · advanced (2/4)
- Chapter case studyDistributor: volume rebate, right of return and consideration payable to a customer · intermediate
- Chapter case studySoftware publisher: loyalty programme, multi-year advance payment and costs of obtaining contracts · advanced
06Step 4: Allocating the transaction priceNot started3 lessons0/3
- Not startedStep 4 (1): allocating the price on stand-alone selling pricesLesson25 min36 exercises
- Not startedStep 4 (2): discounts, allocated variable consideration and price changesLesson30 min30 exercises
- Not startedContract modificationsLesson30 min29 exercises
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- Chapter training · 63 exercises
- Chapter 6 mini-case · expert level (1/2)
- Chapter 6 mini-case · expert level (2/2)
- Chapter case studyBundled cold room, installation and maintenance: five steps and allocation of the price · foundation
- Chapter case studySoftware publisher: loyalty programme, multi-year advance payment and costs of obtaining contracts · advanced
07Step 5: Satisfaction of performance obligationsNot started3 lessons0/3
- Not startedStep 5 (1): control and recognition over timeLesson25 min35 exercises
- Not startedStep 5 (2): measuring progressLesson30 min34 exercises
- Not startedStep 5 (3): point in time, acceptance, repurchase, consignment, bill-and-holdLesson35 min40 exercises
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- Chapter training · 81 exercises
- Chapter 7 mini-case · advanced (1/4)
- Chapter 7 mini-case · expert level (2/4)
- Chapter case studyBundled cold room, installation and maintenance: five steps and allocation of the price · foundation
- Chapter case studyConstruction contract: cost-based progress, modification and contract asset · advanced
08Contract costsNot started1 lesson0/1
09PresentationNot started1 lesson0/1
10DisclosureNot startedTaught in 1 lesson of another chapter
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11Application guidanceNot started4 lessons0/4
- Not startedSales with a right of return and warrantiesLesson30 min40 exercises
- Not startedPrincipal or agent: who controls the good or service?Lesson25 min27 exercises
- Not startedCustomer options and rights: loyalty, advance payments, unexercised rights, upfront feesLesson30 min34 exercises
- Not startedLicences of intellectual property: right to access or right to useLesson25 min23 exercises
- Not startedRepurchase, consignment and bill-and-hold arrangementsCovered in the lesson “Step 5 (3): point in time, acceptance, repurchase, consignment, bill-and-hold”
- Not startedCustomer acceptanceCovered in the lesson “Step 5 (3): point in time, acceptance, repurchase, consignment, bill-and-hold”
Practise this chapter
- Chapter training · 156 exercises
- Chapter 11 mini-case · advanced (1/9)
- Chapter 11 mini-case · advanced (2/9)
- Chapter case studyDistributor: volume rebate, right of return and consideration payable to a customer · intermediate
- Chapter case studySoftware publisher: loyalty programme, multi-year advance payment and costs of obtaining contracts · advanced