स्थगित राजस्व क्या है?
स्थगित राजस्व 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 “स्थगित राजस्व” Used in Practice?
स्थगित राजस्व तब दर्ज किया जाता है जब उत्पाद या सेवा की आपूर्ति से पूर्व भुगतान प्राप्त होता है, संचयी लेखा मानकों के अनुसार।
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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स्थगित राजस्व क्या है?
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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