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Analysis

การรับรู้รายได้

An accounting principle governing the specific conditions under which revenue is recognized or recorded, requiring firms to record revenue when it is earned and realizable, as defined by IFRS 15 and ASC 606.

Quick answer: An accounting principle governing the specific conditions under which revenue is recognized or recorded, requiring firms to record revenue when it is earned and realizable, as defined by IFRS 15 and ASC 606.

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Quick answer

An accounting principle governing the specific conditions under which revenue is recognized or recorded, requiring firms to record revenue when it is earned and realizable, as defined by IFRS 15 and ASC 606.

Why it matters

การรับรู้รายได้ matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is การรับรู้รายได้?

In this glossary, การรับรู้รายได้ refers to: An accounting principle governing the specific conditions under which revenue is recognized or recorded, requiring firms to record revenue when it is earned and realizable, as defined by IFRS 15 and ASC 606.

How is การรับรู้รายได้ used in finance?

In finance communication, this term appears in contexts such as: "IFRS 15 กำหนดให้รับรู้รายได้เมื่อมีการโอนสิทธิครอบครองสินค้า/บริการให้ลูกค้า ไม่ใช่แค่เมื่อได้รับเงิน"

Why does การรับรู้รายได้ matter in finance?

การรับรู้รายได้ matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses การรับรู้รายได้?

การรับรู้รายได้ is mainly used by Financial Analysts, Bankers, and Traders.

What category does การรับรู้รายได้ belong to?

In this glossary, การรับรู้รายได้ is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

An accounting principle governing the specific conditions under which revenue is recognized or recorded, requiring firms to record revenue when it is earned and realizable, as defined by IFRS 15 and ASC 606.

Operational example

IFRS 15 requires companies to recognize revenue when control of goods or services transfers to the customer, not merely when cash is received.

Localized term

การรับรู้รายได้

Localized example

IFRS 15 กำหนดให้รับรู้รายได้เมื่อมีการโอนสิทธิครอบครองสินค้า/บริการให้ลูกค้า ไม่ใช่แค่เมื่อได้รับเงิน

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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