المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Revenue from exchange transactions



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