文章基本信息

标题：Recognition of Revenues. IAS 18 ”Revenue” versus OMFP 3055/2009 Regarding the Approval of Accounting Regulations in Compliance with European Directives
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作者：Luţă Dorina ; Grigorescu Sorin ; Popa Ionela 等
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：Enterprise financial performance is measured by the difference between revenues and the expenses incurred to achieve the revenues. Revenue recognition and evaluation take place according to applicable accounting regulations. The present paper envisages the way to recognize revenues in compliance with IAS 18 ”Revenue” and OMFP 3055/2009 regarding the approval of accounting regulations compliant with European Directives.
关键词：revenues;recognition;IFRS;accounting policies