Preliminary Views on Revenue Recognition in Contracts with Customers
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 130 |
Release | : 2008 |
ISBN-10 | : CORNELL:31924109846448 |
ISBN-13 | : |
Rating | : 4/5 (48 Downloads) |
Download or read book Preliminary Views on Revenue Recognition in Contracts with Customers written by International Accounting Standards Board and published by . This book was released on 2008 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: And invitation to comment -- Revenue recognition based on changes in assets and liabilities -- A contract-based revenue recognition principle -- Performance obligations -- Satisfaction of performance obligations -- Measurement of performance obligations -- Potential effects on present practice.