Revenue recognition can be confusing, but MPERS 2025 Section 23 provides a clear five-step approach:

• Identify the contract — Is there an agreement with the customer? It may be written, oral or implied by customary business practices.

• Identify the promises — What exactly has the business promised to deliver? Each separate performance obligation should be identified.

• Determine the transaction price — This includes the fixed consideration and any variable consideration. Variable amounts should only be included to the extent that it is highly probable that a significant reversal of recognised revenue will not occur.

• Allocate the transaction price — Allocate the total transaction price to each performance obligation based on its relative stand-alone selling price.

• Recognise revenue — Recognise revenue when the business satisfies a performance obligation, such as when control of the promised goods or services is transferred to the customer.

The simple process is:

Contract → Promises → Price → Allocation → Recognition

By following these five steps, revenue recognition becomes more consistent and less likely to raise unnecessary questions.

MPERS 2025 第 23 节：收入确认的五步法

老板们，收入确认又搞混了吗？

MPERS 2025 第 23 节其实提供了一套清晰的五步法，帮助企业更有条理地确认收入。

• 识别合同——企业是否与客户达成了协议？协议可以是书面的、口头的，也可以是根据企业惯常的商业做法而形成的默示协议。

• 识别承诺——企业到底答应向客户提供什么？企业应将每项独立的履约义务分别识别出来。

• 确定交易价格——交易价格包括固定金额及可变金额。不过，可变金额只有在高度可能不会发生重大收入转回的情况下，才应计入交易价格。

• 分摊交易价格——根据每项承诺的相对独立售价，将总交易价格分摊至各项履约义务。

• 确认收入——当企业完成履约义务，例如将承诺商品或服务的控制权转移给客户时，才确认收入。

简单流程就是：

合同 → 承诺 → 价格 → 分摊 → 确认

照着这五个步骤处理，收入确认就会更加一致，也不容易在审阅时被问得一头雾水。