Can I read IPSAS 23: Non-Exchange Revenue Overview on EtoBox?

IPSAS 23: Non-Exchange Revenue Overview by kajale is a document available to read on EtoBox.

What is IPSAS 23: Non-Exchange Revenue Overview about?

IPSAS 23 provides guidance on accounting for revenue from non-exchange transactions such as taxes and transfers. It covers recognizing and measuring such revenue, and identifying contributions from owners. Revenue is recognized when an entity gains control of an asset, except when a liability is also recognized for the same inflow. Assets from non-exchange transactions are initially measured at fair value. Revenue is also recognized when a previously recognized liability is reduced due to conditions being m

Author

kajale

Language

EN