中级会计收入确认准则解析.pptVIP

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  • 2026-09-18 发布于北京
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RevenueRecognitionIntermediateAccounting,17EStice|Stice|Skousen?CengageLearningPowerPointpresentedby:DouglasCloudProfessorEmeritusofAccounting,PepperdineUniversity第1页

RevenueRecognitionRecognitionreferstothetimewhentransactionsarerecordedonthebooks.TheFASB’stwocriteriaforrecognizingrevenuesandgainswerearticulatedinFASBConceptsStatementNo.5.第2页

Revenuesandgainsaregenerallyrecognizedwhen:Theyarerealizedorrealizable.Theyhavebeenearnedthroughsubstantialpletionoftheactivitiesinvolvedintheearning

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