राजस्व की मान्यता क्या है?
राजस्व की मान्यता 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 “राजस्व की मान्यता” Used in Practice?
IFRS 15 के अनुसार, राजस्व की मान्यता तब होगी जब माल या सेवा का नियंत्रण ग्राहक को स्थानांतरित हो जाए, न कि केवल नकदी प्राप्ति पर।
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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राजस्व की मान्यता क्या है?
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.
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