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The effects of real estate business on revenue accounting in Vietnam’s real estate enterprises
Ho Chi Minh City Open University Journal of Science - Economics and Business Administration, 2022 International Financial Reporting Standards (IFRS) 15, which was issued and has taken effect since 2018, replaced IAS 18 - Revenue, International Accounting Standards (IAS) 11 -Construction Contract.
Nguyen Ngoc Hien
doaj +1 more source
Effects of familiarity, task complexity, and preparer experience on revenue recognition [PDF]
Revista Contabilidade & FinançasThis study examines how familiarity with accounting standards, task complexity, and preparer experience influence accountants' judgment and decision-making (JDM) regarding the accounting for revenues from contracts with customers.
Paulo Vitor Souza de Souza +2 more
doaj +1 more source
DEFERRED REVENUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2022 Torosyan and Razani1 said that the Tax Cuts and Jobs Act amended Sec. 451 to allow accrual-basis taxpayers to defer recognizing income until it is considered in their applicable financial statements.
Valentin Gabriel CRISTEA
doaj
Political actor or policy instrument? Governance challenges in Australian local government [PDF]
, 2013 This article examines the governance challenges facing Australian local government, which include lack of constitutional standing, intergovernmental dependencies, financial constraints and weak democratic standing.
Nicola Brackertz
core +4 more sources
E-Learning in Postsecondary Education [PDF]
, 2013 Over the past decade postsecondary education has been moving increasingly from the class room to online. During the fall 2010 term 31 percent of U.S. college students took at least one online course.
Bell, Bradford S, Federman, Jessica E
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Jurnal Dinamika Akuntansi dan Bisnis, 2016 In May 2014, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606) Revenue from Contracts with Customers,
Amr M. Khamis
doaj +1 more source
Islamic Economics Journal, 2021 This research is motivated by the existence of financial accounting reports on the recognition of aqad taqsith sales revenue at the Arrahmah Sharia Consumer Cooperative in 2021. This research is a descriptive qualitative study.
Atika Zahra Maulida, Agus Purnomo
doaj +1 more source
Revenue Recognition: Current Practice, Historical Abuses and a Possible Solution [PDF]
, 2008 Users of financial statements consider revenue to be a key indicator of financial performance. Thus, proper revenue recognition is important. This paper provides a discussion of revenue recognition principles and practices.
Aronson, Michael
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Pediatric Blood &Cancer, EarlyView.ABSTRACT Purpose Pediatric central nervous system (CNS) tumors often recur despite multimodality therapy. Although re‐irradiation (re‐RT) has historically been limited by concerns for severe late toxicities, modern techniques have renewed interest in this approach. Proton therapy provides dosimetric advantages that may enable curative re‐treatment with
Jin‐Ho Song +15 more
wiley +1 more source
, 2020 The primary issue in accounting for revenue is determining when to recognize revenue. Revenue is recognized when it is probable that future economic benefits will flow to the enterprise and these benefits can be measured reliably. Revenue recognition of sales of goods, a frequently confused term in accounting literature, has been tried to be revealed ...
openaire +3 more sources