NO.PZ2023081403000154
问题如下:
IFRS 15 provides that in a “bill and hold” arrangement company can determine when it has satisfied its performance obligation based on when a customer obtains control of the product. Under IFRS 15, this is when all the following criteria are met except:
选项:
A.
The reason for the bill and hold arrangement must be substantive
B.
The product must be identified separately as belonging to the customer.
C.
The entity can have the ability to use the product or to direct it to another customer.
解释:
In a “bill and hold” arrangement,The entity cannot have the ability to use the product or to direct it to another customer.
可以解释一下这道题吗,不太记得具体的知识点了,谢谢