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| International Accounting Standard (IAS) 18 «Revenue» |
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International Accounting Standard
(IAS) 18
Revenue
См. Методические рекомендации по применению международного стандарта бухгалтерского учета (IAS) 18 «Доход»
См. документ на русском языке
This version includes amendments resulting from new and amended IFRSs issued up to 31 December 2005.
The following Interpretations relate to IAS 18:
• SIC-27 Evaluating the Substance of Transactions in the Legal Form of a Lease
• SIC-31 Revenue—Barter Transactions Involving Advertising Services
| contents | |
| | paragraphs |
| INTERNATIONAL ACCOUNTING STANDARD 18 | |
| REVENUE | |
| OBJECTIVE | |
| SCOPE | 1-6 |
| DEFINITIONS | 7-8 |
| MEASUREMENT OF REVENUE | 9-12 |
| IDENTIFICATION OF THE TRANSACTION | 13 |
| SALE OF GOODS | 14-19 |
| RENDERING OF SERVICES | 20-28 |
| INTEREST, ROYALTIES AND DIVIDENDS | 29-34 |
| DISCLOSURE | 35-36 |
| EFFECTIVE DATE | 37 |
| APPENDIX | |
International Accounting Standard 18 Revenue (IAS 18) is set out in paragraphs 1-37. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 18 should be read in the context of its objective,
the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.
International Accounting Standard 18
Revenue
Objective
Income is defined in the Framework for the Preparation and Presentation of Financial Statements as increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. Income encompasses both revenue and gains. Revenue is income that arises in the course of ordinary activities of an entity and is referred to by a variety of different names including sales, fees, interest, dividends and royalties. The objective of this Standard is to prescribe the accounting treatment of revenue arising from certain types of transactions and events.
The primary issue in accounting for revenue is determining when to recognise revenue. Revenue is recognised when it is probable that future economic benefits will flow to the entity and these benefits can be measured reliably. This Standard identifies the circumstances in which these criteria will be met and, therefore, revenue will be recognised. It also provides practical guidance on the application of these criteria.
Scope
1 This Standard shall be applied in accounting for revenue arising from the following transactions and events:
(a) the sale of goods;
(b) the rendering of services; and
(c) the use by others of entity assets yielding interest, royalties and dividends.
