¿Qué es Reconocimiento de Ingresos?
Reconocimiento de Ingresos 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 “Reconocimiento de Ingresos” Used in Practice?
NIIF 15 exige que el ingreso se reconozca cuando el control del bien o servicio pase al cliente, no solo cuando se recibe el efectivo.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Reconocimiento de Ingresos?
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?
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