Analysis

Ghi nhận doanh thu

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

Ghi nhận doanh thu 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 Ghi nhận doanh thu?

In this glossary, Ghi nhận doanh thu 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 Ghi nhận doanh thu used in finance?

In finance communication, this term appears in contexts such as: "IFRS 15 yêu cầu doanh nghiệp ghi nhận doanh thu khi quyền kiểm soát hàng hóa hoặc dịch vụ chuyển giao cho khách hàng, không chỉ khi nhận tiền."

Why does Ghi nhận doanh thu matter in finance?

Ghi nhận doanh thu 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 Ghi nhận doanh thu?

Ghi nhận doanh thu is mainly used by Financial Analysts, Bankers, and Traders.

What category does Ghi nhận doanh thu belong to?

In this glossary, Ghi nhận doanh thu 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

Ghi nhận doanh thu

Localized example

IFRS 15 yêu cầu doanh nghiệp ghi nhận doanh thu khi quyền kiểm soát hàng hóa hoặc dịch vụ chuyển giao cho khách hàng, không chỉ khi nhận tiền.

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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