REVENUE AND ITS REFLECTION IN THE ACCOUNTS IN ACCORDANCE WITH IFRS
Journal: AUDITOR
№ 24
, 2014
Rubrics: ACCOUNTING AND REPORTING
Authors:
1.
Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation
(World Economy Department, Professor)
Type:
Article
Pages:
from 64
to 66
Status:
Published
Received:
19.08.2015
Accepted:
19.08.2015
Published:
19.08.2015
Language:
Russian
Keywords:
revenue, recognition, income, expenses, completion percentage, international financial reporting standards
Abstract (English):
The article deals with methods for determining and reporting on International Standards of revenue from sales of goods and services as one of the major financial and economic performance of organizations. Author analyzed the main provisions of certain international accounting standards in terms of determining, recording and reportingrevenue figures, made a comparative analysis of IFRS and RAS.
The article deals with methods for determining and reporting on International Standards of revenue from sales of goods and services as one of the major financial and economic performance of organizations. Author analyzed the main provisions of certain international accounting standards in terms of determining, recording and reportingrevenue figures, made a comparative analysis of IFRS and RAS.
Keywords:
revenue, recognition, income, expenses, completion percentage, international financial reporting standards
revenue, recognition, income, expenses, completion percentage, international financial reporting standards
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