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

页码：48 / 49

页数：2