Doanh Thu Chưa Thực Hiện la gi?
Doanh Thu Chưa Thực Hiện 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 “Doanh Thu Chưa Thực Hiện” Used in Practice?
Doanh thu chưa thực hiện được ghi nhận khi nhận trước thanh toán mà chưa cung cấp hàng hóa hoặc dịch vụ, phù hợp với chuẩn mực dồn tích.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Doanh Thu Chưa Thực Hiện la gi?
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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