المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Revenue from non-exchange transactions (taxes and transfers)



محاسب متخصص
08-11-2014, 06:35 AM
REVENUE FROM NON-EXCHANGE
TRANSACTIONS (TAXES AND TRANSFERS)
CONTENTS
Paragraph
Objective .................................................. ....................................... 1
Scope .................................................. ............................................. 2–6
Definitions .................................................. ..................................... 7–28
Non-Exchange Transactions .................................................. .... 8–11
Revenue .................................................. .................................. 12–13
Stipulations .................................................. ............................. 14–16
Conditions on Transferred Assets .............................................. 17–18
Restrictions on Transferred Assets ............................................. 19
Substance over Form .................................................. ............... 20–25
Taxes .................................................. ...................................... 26–28
Analysis of the Initial Inflow of Resources from Non-Exchange
Transactions .................................................. ............................ 29
Recognition of Assets .................................................. ..................... 30–43
Control of an Asset .................................................. .................. 32–33
Past Event .................................................. ............................... 34
Probable Inflow of Resources .................................................. .. 35
Contingent Assets .................................................. ................... 36
Contributions from Owners .................................................. ..... 37–38
Exchange and Non-Exchange Components of a Transaction ...... 39–41
Measurement of Assets on Initial Recognition ........................... 42–43
Recognition of Revenue from Non-Exchange Transactions ............... 44–47
Measurement of Revenue from Non-Exchange Transactions ............. 48–49
Present Obligations Recognized as Liabilities ................................... 50–58
Present Obligation .................................................. ................... 51–54
Conditions on a Transferred Asset ............................................. 55–56