O que e Reconhecimento de Receita?
Reconhecimento de Receita 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 “Reconhecimento de Receita” Used in Practice?
A IFRS 15 exige o reconhecimento da receita quando o controle dos bens ou serviços é transferido ao cliente, não apenas no recebimento do pagamento.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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O que e Reconhecimento de Receita?
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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