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ACCA F7考官文章 2013年12月(REVENUE RECOGNITION)

楼主#
更多 发布于:2013-11-15 16:21
This article is relevant to the Diploma in International Financial Reporting and ACCA Qualification Papers F7 and P2
For almost all entities other than financial institutions, revenue is the largest single number in the financial statements. It is also a number that attracts a great deal of user attention. Whilst it might be accepted that profit is the most important single indicator of corporate financial performance revenue does not fall far behind. Indeed in many sectors, for example the retail food sector, revenue is a ‘headline number’ that is often announced first when results are communicated externally. In sectors where this is true, the remuneration packages of senior executives often include a ‘performance related element’ with revenue growth as the key determinant of ‘performance’.

Given the importance of revenue to the picture painted by the financial statements is it important that it is measured and presented fairly so that the users are given useful information on which to base their performance appraisal. The International Accounting Standards Board (IASB) has issued two International Financial Reporting Standards (IFRSs) that provide guidance in this area:

  • IAS 18 – Revenue.
  • IAS 11 – Construction Contracts.

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沙发#
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板凳#
发布于:2013-11-16 00:06
学习学习,谢谢了!!
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catherine.y
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发布于:2013-11-17 18:56
谢谢啦
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发布于:2013-11-19 20:33
Re:ACCA
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Re:ACCA F7考官文章
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