employee
Stavropl', Stavropol, Russian Federation
Th e article is devoted to topical issues of applying IFRS 15 «Revenue from contracts with customers». The Standard provides a new approach to revenue recognition, consisting of fi ve consecutive steps to analyze the terms of sale in the contract with the buyer. Th e article considers examples of identifi cation of obligations to perform depending on the terms of the contract and the features of the goods and services provided to the buyer.
vyruchka po MSFO, vyruchki po dogovoram s pokupatelyami, kriterii priznaniya vyruchki, obyazannost' k ispolneniyu, cena operacii, otlichimye tovary i uslugi, peredacha kontrolya, peremennoe vozmeschenie, znachitel'nyy komponent finansirovaniya, cena obosoblennoy prodazhi, stadiya vypolneniya rabot ili uslug
1. Federal'nyy Zakon 27.07.2010 № 208-FZ (red. ot 31.12.2017) «O konsolidirovannoy finansovoy otchetnosti. [Elektronnyy resurs] // Rezhim dostupa: http://www.consultant.ru
2. Postanovlenie Pravitel'stva RF ot 25.02.2011 N 107 "Ob utverzhdenii Polozheniya o priznanii Mezhdunarodnyh standartov finansovoy otchetnosti i Raz'yasneniy Mezhdunarodnyh standartov finansovoy otchetnosti dlya primeneniya na territorii Rossiyskoy Federacii". Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
3. Prikaz Minfina Rossii ot 25.11.2011 N 160n "O vvedenii v deystvie Mezhdunarodnyh standartov finansovoy otchetnosti i Raz'yasneniy Mezhdunarodnyh standartov finansovoy otchetnosti na territorii Rossiyskoy Federacii". Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
4. Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 15. «Vyruchka po dogovoram s pokupatelyami» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 27.06.2016 N 98n) (red. ot 14.09.2016) (s izm. i dop., vstup. v silu s 01.01.2019) Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
5. Mezhdunarodnyy standart finansovoy otchetnosti (IAS) 1 «Predstavlenie finansovoy otchetnosti» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 28.12.2015 N 217n) (red. ot 05.08.2019). Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
