Even though the outcome of the project is still open, the project's course as well as trends in recently published IFRS and other current IASB projects suggest that existing earnings-based and realisation-based IFRS revenue recognition criteria are likely to be replaced by a radically new ...
Unusual or infrequent items are likely to meet these criteria. Under US GAAP, material items that are unusual or infrequent, are shown as part of a company's continuing operations but are presented separately. 处置固定资产,帐面价格book value与销售价格sales; 会计处理:在I/S报告中利得/损失 gain/...
7 8 Revenue recognition你的英语进步神奇。跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重 08:40 8 7 Interpretation position 08:38 8.1 Statement of cash flow introduction 12:00 8.2 Statement of cash flow proforma 26:49 8.3 Statement of cash flow exa...
Revenue recognition — Revenue is recognised to the extent that it is probable that the economic benefit arising from the ordinary activities of the Group will flow to EADS, that revenue can be measured reliably and that recognition criteria as stated below have been met. Revenue is measured at...
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...
Participants were given revenue recognition scenario, the relevant IFRS (principles-based) guidance, and then asked to choose the correct application of the IFRS revenue recognition criteria from one of six choices: recognize all revenue up front, the U.S. GAAP method, the IFRS method Results ...
IAS 18 © IASCF A475 International Accounting Standard 18 Revenue This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 18 Revenue was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 18 Revenue Recognition (issued in ...
(IFRS 2) 27:47 ACCA P2 Integrated Reporting IR 24:56 ACCA P2 Deferred tax - Group accounts 08:55 ACCA P2 IAS 16 – Revaluation decrease 11:28 ACCA P2 IAS 16 - Depreciation 07:37 ACCA P2 Hedging criteria and hedge effectiveness 13:29 ACCA P2 Hedge Accounting 25:31 ACCA P2 Group ...
Operating lease A lease, which not meets any criteria above.On the lessor side, meeting any of the above criteria, plus revenue recognition requirement(i.e. reasonably assured of cash collection)determines a capital lease. A lease other than finance lease. Lessor Under U.S. GAAP, capital leas...
When none of the criteria stated above have been met, revenue is recognised at a point in time. For instance, revenue is recognised at the delivery of aircraft under IFRS 15 from the sale of military transport aircraft, from the A400M launch contract and most of NH90 serial helicopters' ...