أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Revenue from the sale of goods shall be recognised when all the following conditions have been satisfied:
When the outcome of a transaction involving the rendering of services can be estimated reliably, revenue associated with the transaction shall be recognised by reference to the stage of completion of the transaction at the end of the reporting period. The outcome of a transaction can be estimated reliably when all the following conditions are satisfied:
Revenue arising from the use by others of entity assets yielding interest, royalties and dividends shall be recognised on the bases set out when: