EATURES OF APPLYING THE NEW REVENUE RECOGNITION MODEL UNDER THE IFRS
Abstract and keywords
Abstract (English):
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.

Keywords:
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
References

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.

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