（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...
当期的收入和费用要匹配: Expenses that directly related to revenue generation are recognized in the same period as the revenue. 费用确认: 企业在应收账款中不能回收的部分(bad debt):Doubtful accounts 准备金账户 (estimate the credit losses when the revenue is recognized) versus credit write-off method...
(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...
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...
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...
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...
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 文档格式: .pdf 文档大小: 264.28K 文档页数: 9页 顶/踩数: 0/0 收藏人数: 4 评论次数: 0 文档热度: 文档分类: 论文--毕业论文 文档标签:
Revenue Recognition under IFRS在国际会计准则中的收入确认.pdf准则,会计,上,under,IFRS,收入确认,会计准则,国际财务,pdf,收入的确认 文档格式: .pdf 文档大小: 62.36K 文档页数: 20页 顶/踩数: 0/0 收藏人数: 0 评论次数: 0 文档热度: 文档分类: ...
Revenue – IFRS 15 handbook Detailed insight and guidance on the standard Earnings per share – IAS 33 handbook Your step-by-step guide to EPS calculations and application issues Combined and/or carve-out financial statements This guide draws on our experience of this challenging area of reporting...
国际财务报告准则第四号 IFRS4