Ratable revenue and deferred revenue are closely related concepts in accounting, but they refer to different stages of the revenue recognition process. Ratable revenue is income that is recognised gradually as the service is provided, while deferred revenue is income that has not yet been recognised...
Kerry Jones is the programme manager for financial reporting professional development programmes and a presenter at BPP. She has also lectured for Kaplan, Fitch Learning and the London School of Business and Finance, having started out as a financial accountant in industry.L. Provencher...
摘要: The latest version of the LLP SORP 2018, released in December, updates the LLP accounting rules to meet the requirements of the FRS 102 Triennial Review. James Waller, technical writer, audit and accounting at Croner-i, examines the key changes....
ACCA provides training and certification in accounting and business to give professionals the skills and knowledge to excel in these fields. ACCA members and students are often required to understand the IFRS, which are used for financial reporting in many countries. IFRS 15 is titled “Revenue ...
Based on core accounting principles, its aim is to guide professionals in preparing financial documents in keeping with regulatory standards. In the UK, GAAP is comprised of: Financial Reporting Standards, FRS 101 and FRS 102 Statements of Recommended Practice (SORPs) outlining accounting practices ...
aUsing a simple function to approximate a complicated function is one of the basic and very important ideas inmathematics. 使用一个单值函数接近一个复杂的作用是一个基本和非常重要想法inmathematics。[translate] abusy andtired every day. 繁忙每天andtired。[translate] ...
FRS 102 and accounting for deferred taxation Supporting Scotland’s practitioners Audit monitoring reviews We take some lessons on leadership from Star Trek If the turbulent politics of the last few years have taught us anything, it’s that there are many different styles of leadership. ...
a17. HEDGE ACCOUNTING (applicable only when the company elect to adopt hedge accounting) 17. 树篱会计(可适用,只有当公司决定采取树篱会计)[translate] a我给你发了短信到手机 I have sent the short note to you to the handset[translate] aI did nothing. 我什么都没有做。[translate] ...
Central Provident Fund or CPF is the Singapore government’s social security savings scheme funded by the employer and the employee.
revenue & profit for the product to meet and beat annual targets and provide long-term growth. This particular role for Innervision will require strong knowledge of Lease accounting and will drive the success of the products in the build up to the implementation of FRED 82 (now FRS 102 for...