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- 2023-12-15 发布于江苏
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RevenueRecognition
Chapter3
©2013TheMcGraw-HillCompanies,Inc.
5
Revenueisthegrossinflowofeconomicbenefitsduringthe
periodarisinginthecourseoftheordinaryactivitiesofan
entitywhenthoseinflowsresultinincreasesinequity,other
thanincreasesrelatingtocontributionsfromequity
participants
Recordrevenuewhen:
-2
1.Revenueandcostscanbemeasuredreliably
2.Probablethateconomicbenefitswillflowtoseller
3.Sellerhastransferredtherisksandrewardsofownershipanddoesn’teffectivelymanageorcontrolthegoods
4.Thestageofcompletioncanbem
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