Comparative Analysis of the Major Points Under FAS Revenue, RAS 2/2008 Accounting for Construction Contracts, IFRS 15 Revenue on Contracts with Buyers and Recommendations for Refine the Draft Standard
The paper is relevant because it addresses the absence of regulatory documents for determining work completion and accounting revenue recognition in non-construction industries. The study aimed to analyze the innovations of the draft FAS Revenue in accounting, specifically regarding revenue and inco...
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| Main Author: | |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2024-11-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/646 |
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