ACCA 考试 revenue recognition.docVIP

ACCA 考试 revenue recognition 本文由高顿ACCA整理发布，转载请注明出处 　　收入是财务报表中的重要项目，也是F7考试的一个热点项目，收入的确认又是其重中之重，本篇文章总结了收入确认的条件。 　　PRINCIPLES UNDERPINNING RECOGNITION OF REVENUE 　　IAS 18 outlines the recognition principles in three parts: 　　1. Sale of goods: 　　Revenue is recognised when all the following conditions have been satisfied (2): 　　(a) The seller has transferred the significant risks and rewards of ownership of the goods to the buyer. 　　(b) The seller does not retain control over the goods or managerial involvement with them to the degree usually associated with ownership. 　　(c) The amount of revenue ca