Revenue在CFA考試中也是重點(diǎn)，那它在國(guó)際準(zhǔn)則和美國(guó)準(zhǔn)則中的規(guī)定是怎樣的呢？今天和小編一起看看這些知識(shí)是怎樣的？

國(guó)際準(zhǔn)則（IASB）規(guī)定
對(duì)于銷售貨物類公司（For sale of goods）

revenue is recognized when：

1.The risk and reward of ownership is transferred.

2.There is no continuing control or management over the goods sold.

3.Revenue can be reliably measured.

4.There is a probable flow of economic benefits.

5. The cost can be reliably measured.

對(duì)于提供服務(wù)類公司（For services rendered）

revenue is recognized when:

1.The amount of revenue can be reliably measured.

2.There is a probable flow of economic benefits.

3.The stage of completion can be measured.

4.The cost incurred and cost of completion can be reliably measured

美國(guó)準(zhǔn)則(US.GAAP)規(guī)定

revenue is recognized when:1.There is evidence of an arrangement between the buyer and seller.2.The product has been delivered or the service has been rendered.3.The price is determined or determinable.4.The seller is reasonably sure of collecting money.

就是這樣知識(shí)，不知道你掌握了沒有？