(2)利润表中的above/below the line的问题 （3）revenue recognition (4) long-term contract的revenue recognition （5）install contract （6）barter transaction （7）alternative formats of B/S presentation （8）other comprehensive income （9）CF under IFAS and US GAAP （10）inventory valuation method...
(2)利润表中的above/below the line的问题 (3)revenue recognition (4) long-term contract的revenue recognition (5)install contract (6)barter transaction (7)alternative formats of B/S presentation (8)other comprehensive income (9)CF under IFAS and US GAAP (10)inventory valuation method (11)rever...
Audit Committee News Ausgabe 54 / Q3 2016 / Financial Reporting IFRS 9 (Financial Instruments) for corporates Looking at the significant new standards which will become applicable in 2018 and 2019, it is no surprise that corporates are mostly focusing on IFRS 15 (Revenue Recognition) and IFRS ...
Recently issued standard on revenue recognition, IFRS 15 and its American counterpart FAS 606 are a good example of these mutual efforts. On the other hand, these two bodies are not that successful when it comes to financial instruments. ...
(2005) `Revenue recognition under IFRS revisited: conceptual models, current proposals and practical consequences', Accounting in Europe, Vol. 2, pp.69-106.Wustermann, J.; Kierzek, S. (2005): "Revenue recognition under IFRS revisited: conceptual models, current proposals and practical consequences...
IFRS 9: enhances the assessment of credit risk for financial instruments, aligning with the revenue recognition principles in IFRS 15 IFRS 15: standardises revenue recognition, which is crucial for comparability IFRS 16: brings leases on balance sheets, providing a comprehensive financial view These ...
2 This Standard supersedes IAS 18 Revenue Recognition approved in 1982. 3 Goods includes goods produced by the entity for the purpose of sale and goods purchased for resale, such as merchandise purchased by a retailer or land and other property held for resale. ...
Stripe Revenue Recognition optimiert die Periodenrechnung, damit Sie Ihre Buchhaltung schnell und fehlerfrei erledigen können. Automatisieren und konfigurieren Sie Ihre Umsatzberichte, um die Einhaltung von Compliance-Richtlinien der Umsatzrealisierungsstandards IFRS 15 und ASC 606 zu vereinfachen.Mehr...
IFRS 9 Recognition & Derecognition IFRS 9 Classification IFRS 9 Measurement & Impairment IFRS 9 Reclassification IFRS 9 Hedge Accounting IFRS 10 Consolidated Financial St... IFRS 15 Revenue from Contracts... IFRS 16 Leases IAS 2 Inventories IAS 23 Borrowing Costs IAS 34 Interim Financial Reporting ...
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 ...