ما هو الإيرادات المؤجلة؟
الإيرادات المؤجلة A liability account representing income received before the related goods or services have been delivered, requiring recognition as revenue in future periods per IFRS 15 and US GAAP.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “الإيرادات المؤجلة” Used in Practice?
تُسجل الإيرادات المؤجلة عند استلام الدفعة قبل تسليم السلع أو الخدمات وفقًا لمعايير الاستحقاق.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو الإيرادات المؤجلة؟
A liability account representing income received before the related goods or services have been delivered, requiring recognition as revenue in future periods per IFRS 15 and US GAAP.
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