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  • Revenue Recognition — Identifying Performance Obligations (September 17 . . .
    The publication explains that an entity applying the new revenue standard is required to identify a performance obligation by determining whether a promised good or service is (1) capable of being distinct and (2) distinct within the context of the contract
  • 3. 3 Identifying performance obligations - Viewpoint
    At contract inception, an entity shall assess the goods or services promised in a contract with a customer and shall identify as a performance obligation each promise to transfer to the customer either: a A good or service (or a bundle of goods or services) that is distinct b
  • Implementing ASC 606: A Guide to Revenue Recognition Steps
    Identifying performance obligations in a contract requires attention to detail Each contract may include multiple promises to deliver goods or services, and discerning these distinct promises is fundamental for accurate revenue recognition
  • The ASC 606 transition: Identifying performance obligations
    It is reasonably possible that the need to identify these separate performance obligations will change the historical patterns of revenue recognition Entities should begin to analyze standard business practices and assess the impacts this requirement may have
  • Revenue Recognition Methods: Five Steps | Deloitte US
    An entity should answer two questions to evaluate whether a promised good or service is distinct and, thus, a separate performance obligation: Can the customer benefit from the good or service on its own or with other readily available resources (i e , is the good or service capable of being distinct)?
  • Executive summary: Revenue recognition - kpmg. com
    Promises that transfer goods or services to the customer are separated into performance obligations, and are accounted for separately if they are both (1) capable of being distinct and (2) distinct in the context of the contract
  • Performance Obligations (IFRS 15) - IFRS Community
    Revenue is recognised when performance obligations are satisfied in the amount of transaction price allocated to the satisfied obligations Performance obligations are satisfied when a promised good or service is transferred to a customer
  • Performance obligations revenue recognition IFRS 15 - BDO
    If those goods or services are distinct, the promises are performance obligations and must be accounted for separately Examples of goods or services that may be promised in a contract with a customer include:


















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