【每日一练】CFA 一级（2015年）

Question：

According to the International Financial Reporting Standards (IFRS), which of the following conditions should be satisfied to report revenue from the sale of goods on the income statement? 
A. Goods have been delivered to the customer. 
B. Costs can be reliably measured. 
C. Payment has been received. 

Answer = B 
The IFRS conditions that should be met to recognize revenue from the sale of goods include that the costs incurred can be reliably measured, that the economic benefits will flow to the entity, and that the significant risks and rewards of ownership have been transferred, which is normally when the goods have been delivered but not always. The actual receipt of any payment is not a condition. 
 

CFA Level I 
"Understanding Income Statements," Elaine Henry and Thomas R. Robinson 
Section 3.1 

更多精彩：

金融类专业好还是金融CFA好

CFA一般都是什么程度的人在考？

CFA一级大三可以考吗？一级的含金量有多高?