ACCOUNTING TREATMENT OF REVENUE (IAS 18)

被引：0
|
作者：
Gheorghe, Lepadatu V. [1 ]
机构：
[1] Christian Univ Dimitrie Cantemir Bucharest, Fac Finances Banks & Accounting, Bucharest, Romania
来源：
METALURGIA INTERNATIONAL | 2009年 / 14卷 / 04期
关键词：
revenue; balance sheet; interest; dividends; income; accounting treatment;
D O I：
暂无
中图分类号：
TF [冶金工业];
学科分类号：
0806 ;
摘要：
Rules for the identification of transaction that generate revenue are when the selling price of a product includes an amount for subsequent servicing, that amount is deferred over the period that the service is performed; or when an enterprise sells goods and immediately concludes an agreement to repurchase them at a later date, the substantive effect of the transaction is negated and two transactions are dealt with as one.
引用
收藏
页码：48 / 49
页数：2
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