ما هو الاعتراف بالإيراد؟
الاعتراف بالإيراد An accounting principle governing the specific conditions under which revenue is recognized or recorded, requiring firms to record revenue when it is earned and realizable, as defined by IFRS 15 and ASC 606.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “الاعتراف بالإيراد” Used in Practice?
تتطلب IFRS 15 من الشركات الاعتراف بالإيراد عند انتقال السيطرة على البضائع أو الخدمات للعميل، وليس فقط عند استلام النقد.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو الاعتراف بالإيراد؟
An accounting principle governing the specific conditions under which revenue is recognized or recorded, requiring firms to record revenue when it is earned and realizable, as defined by IFRS 15 and ASC 606.
Where can I learn this term for free?
Termify is a 100% free professional English app that teaches الاعتراف بالإيراد and 4,071+ other industry terms with native pronunciation, IPA transcriptions and career quizzes. Available on iOS in 23 languages. No subscription, no credit card required.
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