Abstract
Abstract: The primary issue in accounting for revenue is determining when to recognizerevenue. Revenue is recognized when it is probable that future economic benefits willflow to the enterprise and these benefits can be measured reliably. Revenue recognitionof sales of goods, a frequently confused term in accounting literature, has been tried tobe revealed and annotated examples and solutions of general methods of the revenuerecognition of sales have been analyzed in this study.Keywords: Revenue, Revenue Recognition, Sales of Goods.
Özet: Muhasebede gelir için ilk mesele, gelirin ne zaman tahakkuk edileceğinin belirlenmesidir.Gelir, gelecek iktisadi faydaların işletmeye akacağı ve bu faydaların güvenilirbir şekilde ölçülebileceği en uygun zamanda tahakkuk edilir. Bu çalışmada muhasebealanında sıklıkla karıştırılan malların satışının gelir tahakkuku konusu açıklanmaya çalışılmıştır.Çalışma satışların gelir tahakkukunun genel yöntemlerinin açıklamalı örneklerve çözümleri irdelenmiştir.Anahtar Kelimeler: Gelir, Gelir Tahakkuku, Malların Satışı.
Keywords
References
- Bragg, Steven M. (2004). GAAP Implementation Guide. John Wiley&Sons, Inc., NJ, USA.
- Stickney Clyde P. and Weil Roman L. (2006). An Introduction to Concepts, Methods, and Uses. 11th Edition. Thomson, South-Western.
- IASCF, International Financial Reporting Standards, Revenue IAS 18, 2007.
- Kieso, Donald E., Weygandt Jerry J., and Warfield Terry. Intermediate Accounting. 13.ed, , Wiley, USA. Leland, Thomas W. (1998). “Revenue, Expense, and Income”. The Accounting Review. (1), pp. 16-23. http://www.pwc.com/extweb/service.nsf/docid/E86D380A7F97C1668025714D0036AC #one, 2 December 2009
Abstract
References
- Bragg, Steven M. (2004). GAAP Implementation Guide. John Wiley&Sons, Inc., NJ, USA.
- Stickney Clyde P. and Weil Roman L. (2006). An Introduction to Concepts, Methods, and Uses. 11th Edition. Thomson, South-Western.
- IASCF, International Financial Reporting Standards, Revenue IAS 18, 2007.
- Kieso, Donald E., Weygandt Jerry J., and Warfield Terry. Intermediate Accounting. 13.ed, , Wiley, USA. Leland, Thomas W. (1998). “Revenue, Expense, and Income”. The Accounting Review. (1), pp. 16-23. http://www.pwc.com/extweb/service.nsf/docid/E86D380A7F97C1668025714D0036AC #one, 2 December 2009
Details
| Primary Language | en;tr |
|---|---|
| Journal Section | Makaleler |
| Authors | |
| Publication Date | May 30, 2012 |
| Published in Issue | Year 2012 Volume: 16 Issue: 1 |
