Home  Journals  International Accounting  14(212) - 2012 April

IAS 18 "Revenue" and Russian rules of accounting of income: comparative characteristic

Available online: 6 April 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The comparative description of revenues discount on the international standard of the financial report and Russian discount regulations are considered in this article. The concept of revenue as an economic category, the classification and valuation of revenues are considered. A special attention is given to the problem of an acceptance of revenues in each significant category.

Keywords: revenue, classification, valuation, acceptance, international standards, Russian accounting standards

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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