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AS 9 Revenue Recognition - Coggle Diagram
AS 9 Revenue Recognition
- Basis: Recognition of revenue in profit and loss.
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- Resource Use: Interest, Royalties, Dividends.
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- Postponement Criteria: Collection Uncertainty.
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- Resource Use: Interest, Royalty, Dividends.
- Charge Basis: Customers/Clients.
- Standard: At Sale/Service Time.
- Postponement: Significant Collection Uncertainty.
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- Realised/Unrealised Gains.
- Current Asset Value Changes.
- Biological Assets, Agricultural Produce.
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- Principles of Recognition
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- Seller Control Relinquishment.
- Consideration Amount Certainty.
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- Revenue Recognition Under Conditions
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- Subscription Publications.
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- Completed Service Contract.
- Proportionate Completion.
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- Special Service Conditions
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- Entrance/Membership Fees.
- Recognition: Time Proportion.
- Factors: Outstanding, Interest Rate.
- Basis: Accrual, Agreement Terms.
- Trigger: Company Declaration.
- Approach: Provision for Uncertainty.
- Requirement: Postponement Circumstances.
- Method: Gross Turnover (-) Excise Duty = Net Turnover.
- Inter-Divisional Transfers = Not Revenue per AS9.