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  IFRS 10 — Consolidated Financial Statements - IAS Plus
  
  IFRS 10 outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls.
  
  2025-10-03
  
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  IAS 17 — Leases - IAS Plus
  
  IAS 17 Leases prescribes the accounting policies and disclosures applicable to leases, both for lessees and lessors. Leases are required to be classified as ...
  
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Chinese,US GAAP,IFRS compare: Revenue Recognition_acclog_新浪博客

日期：2025-10-02

Chinese,US GAAP, IFRS compare: Revenue Recognition_acclog_新浪博客,acclog, ... Chinese GAAP, US GAAP and ......

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Revenue Recognition Principle - Accounting Study Guide by AccountingInfo.com

日期：2025-10-07

Revenue Recognition Principle U.S. GAAP Codification Topic 600: Revenue Revenues are recognized when (a) realized or realizable and (b) earned. [SFAC No. 5 ......

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Revenue recognition - Wikipedia, the free encyclopedia

日期：2025-10-04

The revenue recognition principle is a cornerstone of accrual accounting together with matching principle. They both determine the accounting period, in which revenues and expenses are recognized. According to the principle, revenues are recognized when t...

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Revenue Recognition Principle - AccountingTools

日期：2025-10-03

Overview of the revenue recognition principle ... The revenue recognition principle states that, under the accrual basis of accounting, you should only record revenue when an entity has substantially completed a revenue generation process; thus, you recor...

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Revenue Recognition Principle

日期：2025-10-06

Accounting Principles Board (APB) Opinion No. 10 a. Omnibus Opinion b. Issued in December 1966. Revenues --> should (ordinarily) be accounted for --> at the ......

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