Nobes, C. 2006. Revenue recognition and EU endorsement of IFRS. Accounting in Europe 3(1): 81-89.Nobes, C. (2006): Revenue Recognition and EU Endorsement of IFRS, Accounting in Europe 3, 81-89.Nobes, C. W. 2006. Revenue recognition and EU endorsement of IFRS, Accounting in Europe 3...
（3）revenue recognition 在收入确认上，US GAAP 和IFRS有相同的地方，也有不同。相同的地方：权利义务已经转移，收回款项可以确认。不同：IFRS要求 cost可以可靠计量 US GAAP：there is evidence of an arrangement betweenthe buyer and seller (4)long-term contract的revenue recognition 但由于我又懒得打字，所以...
(3)revenue recognition 在收入确认上,US GAAP 和IFRS有相同的地方,也有不同。 相同的地方:权利义务已经转移,收回款项可以确认。 不同:IFRS要求 cost可以可靠计量 US GAAP:there is evidence of an arrangement between the buyer and seller (4) long-term contract的revenue recognition 但由于我又懒得打字,所以...
Revenue Recognition under US GAAP and IFRS Comparison收入确认在美国会计准则与国际财务报告准则的比较 热度: Revenue Recognition under IFRS在国际会计准则中的收入确认 热度: Revenue-Recognition_IFRS_GAAP 热度: Revenue Recognition GAAP vs. IFRS A. The Concept of Revenue ...
US GAAP不熟，简述一下IAS和IFRS的关系，以及现行国际财务报告准则的体系。大体上，现行的 IFRSs 包含...
1 2 Overview and implement other accounting changes issued by the International Accounting Standards Board (IASB) The development of a new standard to replace on topics such as consolidation, leases, fair value IFRS 4 Insurance Contracts will profoundly change measurement and revenue recognition. accoun...
国际财务报告准则第四号 IFRS4
笔译-口译、重复重复, 14:22 3.5 Disposals part 2 25:12 3.6 Revaluations Part 1 13:50 3.7 Revaluations Part 2 22:36 3.8 Non-current asset register 08:40 3.9 Intangible assets 18:32 4.5 Irrecoverable debts 19:38 4.6 Allowance for receivables 36:13 7 8 Revenue recognition你的英语进步神奇...
on revenue recognition. The preparation of a new common standard on revenue recognition is the main aim of this project. The structure of the paper is divided into three parts. Theoretical background presents the historical development of IAS/IFRS and US GAAP convergence efforts in general. Second...
GAAP addresses such things as revenue recognition, balance sheet, item classification, and outstanding share measurements.5If a financial statement is not prepared using GAAP, investors should be cautious. Also, some companies may use both GAAP- and non-GAAP-compliant measures when reporting financial...