Introduction to IPSAS Workshop – Session 4 – Revenues
Автор: Financial Reporting & Assurance Standards Canada
Загружено: 2025-09-24
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Описание:
Introduction to International Public Sector Accounting Standards (IPSAS) Workshop – Session 4 – Revenues
Chapters
00:46 Definition of revenue and the types of revenue
10:37 Recognition criteria and measurement
15:04 Accounting for taxes and other related issues
40:48 Specific transactions: capital transfers, services in-kind, and concessionary loans
46:51 Presentation in the financial statements and disclosures
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