Revenue From Exchange Transactions

Topics:
Revenue recognition
Tags:
Accountant,
Accounting,
Finance,
Financial Services,
Operational Accounting,
Public Sector,
Public Sector Committee,
Revenue
Source:
IFAC (International Federation of Accountants)

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Overview: The International Federation of Accountants - Public Sector Committee (the Committee) is developing a set of recommended accounting standards for public sector entities referred to as International Public Sector Accounting Standards (IPSASs). The Committee recognizes the significant benefits of achieving consistent and comparable financial information across jurisdictions and it believes that the IPSASs will play a key role in enabling these benefits to be realized. This paper proposes to establish requirements for the accounting treatment of revenue arising from certain types of exchange transactions.

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Format: PDF | Size: 102KB | Date: Nov 2000 | Pages: 35

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