employee
Stavropl', Stavropol, Russian Federation
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
The article is devoted to topical issues of applying IFRS 15 "Revenue from contracts with customers" the Standard provides a new approach to revenue recognition, consisting of five consecutive steps to analyze the terms of sale in the contract with the buyer. The article considers examples of identification of obligations to perform depending on the terms of the contract and the features of the goods and services provided to the buyer.
revenue under IFRS, revenue from contracts with customers, revenue recognition criteria, obligation to perform, transaction price, distinguishable goods and services, transfer of control, variable compensation, significant component of financing, separate sale price, stage of completion of work or services
1. Federal'nyy Zakon 27.07.2010 № 208-FZ (red. ot 31.12.2017) «O konsolidirovannoy finansovoy otchetnosti» [Elektronnyy resurs] // Rezhim dostupa: http://www.consultant.ru
2. Postanovlenie Pravitel'stva RF ot 25.02.2011 № 107 «Ob utverzhdenii Polozheniya o priznanii Mezhdunarodnyh standartov finansovoy otchetnosti i Raz'yasneniy Mezhdunarodnyh standartov finansovoy otchetnosti dlya primeneniya na territorii Rossiyskoy Federacii». Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
3. Prikaz Minfina Rossii ot 25.11.2011 № 160n «O vvedenii v deystvie Mezhdunarodnyh standartov finansovoy otchetnosti i Raz'yasneniy Mezhdunarodnyh standartov finansovoy otchetnosti na territorii Rossiyskoy Federacii». Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
4. Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 15. «Vyruchka po dogovoram s pokupatelyami» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 27.06.2016 № 98n) (red. ot 14.09.2016) (s izm. i dop., vstup. v silu s 01.01.2019) Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
5. Mezhdunarodnyy standart finansovoy otchetnosti (IAS) 1 «Predstavlenie finansovoy otchetnosti» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 28.12.2015 № 217n) (red. ot 05.08.2019). Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
