Revenues IAS 18

Incarcat la data: 06 Aprilie 2010

Autor: alexuama

Pret: 50 credite

Numar pagini: 14

Tip fisier: zip

Marime fisier: 12 kb

The objective of IAS 18 is to prescribe the accounting treatment for revenue arising from certain types of transactions and events. Income is an increase in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants.


Revenue: The gross inflow of economic benefits (cash, receivables, other assets) arising from the ordinary operating activities of an enterprise (such as sales of goods, sales of services, interest, royalties, and dividends).


The recognition criteria in this Standard are usually applied separately to each transaction. However, in certain circumstances, it is necessary to apply the recognition criteria to the separately identifiable components of a single transaction in order to reflect the substance of the transaction.


For example, when the selling price of a product includes an identifiable amount for subsequent servicing, that amount is deferred and recognised as revenue over the period during which the service is performed.



Textul de mai sus reprezinta un extras din "Revenues IAS 18". Pentru versiunea completa a documentului apasa butonul Download si descarca fisierul pe calculatorul tau. Prin descarcarea prezentei lucrari stiintifice, orice utilizator al site-ului www.studentie.ro declara si garanteaza ca este de acord cu utilizarile permise ale acesteia, in conformitate cu prevederile legale ablicabile in domeniul proprietatii intelectuale si in domeniul educatiei din legislatia in vigoare.

In cazul in care intampini probleme la descarcarea fisierului sau documentul nu este nici pe departe ceea ce se doreste a fi te rugam sa ne anunti. Raporteaza o eroare

Important!

Referatele si lucrarile oferite de Studentie.ro au scop educativ si orientativ pentru cercetare academica.

Iti recomandam ca referatele pe care le downloadezi de pe site sa le utilizezi doar ca sursa de inspiratie sau ca resurse educationale pentru conceperea unui referat nou, propriu si original.

Alti utilizatori au mai cautat: CURSCONTABILITATEENGLEZAias 18
Pulover cu aspect catifelat si aplicatii cu margele Pulover cu aspect catifelat si aplicatii cu margele CaracteristiciTip: puloverGen: feteculoare: gri inchisMaterial: bumbacStil: casualCroiala:...
Rochie Black Flower Rochie Black Flower O alegere eleganta cu o nota joviala este aceasta rochie scurta, mulata cu maneci trei sferturi....