収益認識とは？
収益認識 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 “収益認識” Used in Practice?
IFRS第15号は、現金の受領時ではなく、財やサービスの支配が顧客に移転した時点で収益認識を義務付けています。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
Learn “収益認識” Free with Termify
Master 収益認識 and 4,071+ professional terms with native pronunciation, IPA transcriptions and career quizzes. 100% free, forever.
Download Free for iOSFrequently Asked Questions
収益認識とは？
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 収益認識 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.
Last updated: