REVENUE AND ITS REFLECTION IN THE ACCOUNTS IN ACCORDANCE WITH IFRS
Abstract and keywords
Abstract (English):
The article deals with methods for determining and reporting on International Standards of revenue from sales of goods and services as one of the major financial and economic performance of organizations. Author analyzed the main provisions of certain international accounting standards in terms of determining, recording and reportingrevenue figures, made a comparative analysis of IFRS and RAS.

Keywords:
revenue, recognition, income, expenses, completion percentage, international financial reporting standards
References

1. PBU 9/99 «Dokhody organizatsii».

2. PBU 10/99 «Raskhody organizatsii».

3. IAS 1 «Predstavlenie finansovoy otchetnosti».

4. IAS 18 «Vyruchka».

5. IAS 11 «Dogovory na stroitel´stvo».

6. Dmitrieva I.M. Finansovyy i upravlencheskiy uchet v usloviyakh perekhoda na MSFO. Teoriya i praktika. Monografiya / I.M. Dmitrieva, G.E. Mashinistova, Yu.K. Kharakoz. – M.: YuNITI-DANA, 2014. – 167 s.

7. Ofitsial´nyy sayt Ministerstva finansov RF. – www.minfin.ru.

8. Ofitsial´nyy sayt Soveta po MSFO http://www.ifrs.org/.

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