محاسب متخصص
08-11-2014, 05:48 AM
CONTENTS
Paragraph
Objective
Scope .................................................. .................................................. ...... 1–10
Definitions .................................................. ................................................ 11–13
Revenue .................................................. ............................................. 12–13
Measurement of Revenue .................................................. .......................... 14–17
Identification of the Transaction .................................................. ................ 18
Rendering of Services .................................................. ............................... 19–27
Sale of Goods .................................................. ............................................ 28–32
Interest, Royalties, and Dividends .................................................. .............. 33–38
Disclosure .................................................. ................................................. 39–40
Effective Date .................................................. ........................................... 41–42
Implementation Guidance
Paragraph
Objective
Scope .................................................. .................................................. ...... 1–10
Definitions .................................................. ................................................ 11–13
Revenue .................................................. ............................................. 12–13
Measurement of Revenue .................................................. .......................... 14–17
Identification of the Transaction .................................................. ................ 18
Rendering of Services .................................................. ............................... 19–27
Sale of Goods .................................................. ............................................ 28–32
Interest, Royalties, and Dividends .................................................. .............. 33–38
Disclosure .................................................. ................................................. 39–40
Effective Date .................................................. ........................................... 41–42
Implementation Guidance