IFRS 15 sets out the presentation requirements for contract assets and contract liabilities. Which one of the following statements is correct?
A contract asset is conditional if an entity must first satisfy another performance obligation in the contract before it is entitled to payment from the customer.
When the customer performs first by prepaying its promised consideration the entity has a contract asset and has the obligation to transfer the goods or services.
A contract asset is conditional and therefore an IFRS 9 receivable if nothing other than the passage of time is required before payment of the consideration is due.
A contract asset arises if an entity has a right to an amount of consideration that is conditional before the entity transfers a good or service to the customer.
根据IFRS 15，以下陈述是正确的：
A contract asset arises if an entity has a right to an amount of consideration that is conditional before the entity transfers a good or service to the customer.
这意味着，根据合同资产是在企业向客户转让商品或服务之前，企业有权收取对价的权利，但该权利取决于时间流逝之外的其他因素。如果企业必须在合同中满足另一个履约义务后才有权从客户那里获得付款，则该合同资产是附条件的。而当客户预先支付其承诺的对价并且企业有义务转移货物或服务时，企业会有一个合同资产，并且有义务转移货物或服务。最后，如果只需时间流逝，付款的考虑就到期，那么合同资产就是无条件的，因此是一个IFRS 9 应收账款。
