Примери за използване на Revenue recognition на Английски и техните преводи на Български
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Fraud in Revenue Recognition.
Revenue recognition for donations and research grants.
Risk of fraud in revenue recognition.
Revenue recognition in accordance with IFRS 15.
SAP event based revenue recognition example.
Хората също превеждат
Finding project using filters in event based revenue recognition.
It replaced LAS 18 Revenue Recognition(issued in December 1982).
There are three main areas of an event based revenue recognition in SAP.
Event based revenue recognition in SAP FIORI application list.
Manage my timesheet and event-based revenue recognition in SAP Cloud.
Revenue recognition There are no clear specifications about how revenue should be measured or timed(4).
This Standard supersedes LAS 18, Revenue Recognition, approved in 1982.
The revenue recognition for financial service fees depends on the purpose for which the fees are charged and the basis of accounting for the associated financial instrument.
Project found in event based revenue recognition SAP FIORI interface.
In addition, inspecting an executed contract may provide audit evidence relevant to the entity's application of accounting policies,such as revenue recognition.
Furthermore, IAS 18 provided limited guidance on important topics such as revenue recognition for multiple-element arrangements.
Confirmations also are used to obtain audit evidence about the absence of certain conditions,for example, the absence of a“side agreement” that may influence revenue recognition.
In addition, IAS 18, provides limited guidance on important topics such as revenue recognition for multiple-element arrangements.
They are calculated by the event based revenue recognition SAP program, in reference to the actual cost, and depends onthe contract that has been applied to the work package, such as fixed price for example.
Confirmations also are used to obtain audit evidence about the absence of certain conditions, for example,the absence of an undisclosed agreement that may influence revenue recognition.
Therefore, the auditor ordinarily presumes that there are risks of fraud in revenue recognition and considers which types of revenue, revenue transactions or assertions may give rise to such risks.
The revenue recognition period would extend beyond the initial contractual period if the entity grants the customer the option to renew the contract and that option provides the customer with a material right….
In contrast, because an intentional misstatement for example,a misstatement involving improper revenue recognition may have been initiated in an interim period, the auditor may elect to apply substantive procedures to transactions occurring earlier in or throughout the reporting period.
For example, if the auditor identifies that management is underpressure to meet earnings expectations, there may be a related risk that management is inflating sales by entering into sales agreements that include terms that preclude revenue recognition or by invoicing sales before delivery.
Previous revenue recognition requirements in IFRS provided limited guidance and, consequently, the two main revenue recognition Standards, IAS 18 and IAS 11, could be difficult to apply to complex transactions.
Given the complexity of recovery and financial correction mechanisms, the disparate nature of the elements treated therein and the need for a transparent and coherent presentation of the information(seealso 1.37 to 1.50), the Commission should refine its financial reporting guidelines on revenue recognition and on contingent assets in order to lay down the accounting and disclosure requirements.
If the auditor has not identified, in a particular circumstance, revenue recognition as a risk of material misstatement due to fraud, the auditor documents the reasons supporting the auditor s conclusion as required by paragraph 110.
The ASU removes inconsistencies and weaknesses in revenue requirements; provides a more robust framework for addressing revenue issues;improves comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets; provides more useful information to users of financial statements through expanded disclosure requirements; and simplifies the preparation of financial statements by reducing the number of requirements to which an entity must refer.