请问王老师，学习PR需要买BPP课本吗？习题册呢？

u Step 1: Identify the contract(s) with a customer

l  A contract is an agreement between two or more parties that creates enforceable rights and obligations, has commercial substance

u Step 2: Identify the performance obligations in the contract

l  A separate performance obligation is a promise to provide distinct goods or service to customer:

Ø  A goods or service is distinct if the customer can benefit from the goods or service;

Ø  The goods or service is separately identifiable from other promises in the contract

u Step 3: Determine the transaction price

l  The transaction price is the amount of consideration to which an entity expects to be entitled and includes:

Ø  An estimate of any variable consideration

Ø  The effect of the time value of money

Ø  The fair value of any non-cash consideration

u Step 4:Allocate the transaction price to the performance obligation in the contract

Ø  An entity allocates the transaction price to each performance obligation on a relative stand-alone selling prices basis