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معيار التقرير الدولي رقم 15 وحالة عملية

وضاح احمد الجوفي/ محاسب قانوني وخبير ضرائب

07 يوليو 2025

الرئيسية international-accounting-standards

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مختصر الإيرادات من العملاء - معيار التقرير الدولي رقم 15 وحالة عملية. حدد المعيار تحديد سعر المعاملة، تحديد التزامات الأداء، تخصيص سعر المعاملة، تحديد العقد، الاعتراف الايراد عند الوفاء بالتزامات الأداء، وذلك للاعتراف بالإيراد.

معيار التقرير الدولي رقم15 وحالة عملية

حدد المعيار ما يلي: -

تحديد سعر المعاملة - شرط الاعتراف بالإيراد
تحديد التزامات الأداء- شرط الاعتراف بالإيراد
تخصيص سعر المعاملة - شرط الاعتراف بالإيراد
تحديد العقد - شرط الاعتراف بالإيراد
الاعتراف الايراد عند الوفاء بالتزامات الأداء - شرط الاعتراف بالإيراد

شاهد أيضا

رابط تحميل مختصر الإيرادات من العملاء - معيار التقرير الدولي رقم 15

وضاح احمد الجوفي/ محاسب قانوني وخبير ضرائب

عدد المقالات:

شاهد ايضا × − +

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