Что такое Признание выручки?
Признание выручки 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 “Признание выручки” Used in Practice?
МСФО 15 требует признавать выручку при передаче контроля над товарами или услугами покупателю, а не только при получении денег.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Признание выручки?
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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