Help, tips, and exam technique for passing ACCA exams.

Here's how the updated* approach to accounting for Discounts Allowed works with a simple example, including the idea, 'unexpected discounts allowed.' This video shows the debits, credits, T account movements.

*This updated approach comes from IFRS 15, Revenue from Contracts with Customers, which went live in 2018. If you'd like more detailed information on this topic, check out this helpful article from ACCA: [ Ссылка ]

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Steve Willis ACCA

For more on IFRS 15 please check out open tuition: [ Ссылка ]

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