CFA考试：国际准则和美国准则中规定怎样？

 Revenue在CFA考试中也是重点，那它在国际准则和美国准则中的规定是怎样的呢？今天和小编一起看看这些知识是怎样的？

国际准则（IASB）规定  
对于销售货物类公司（For sale of goods）

revenue is recognized when：

1.The risk and reward of ownership is transferred.

2.There is no continuing control or management over the goods sold.

3.Revenue can be reliably measured.

4.There is a probable flow of economic benefits.

5. The cost can be reliably measured.

对于提供服务类公司（For services rendered）

revenue is recognized when:

1.The amount of revenue can be reliably measured.

2.There is a probable flow of economic benefits.

3.The stage of completion can be measured.

4.The cost incurred and cost of completion can be reliably measured

美国准则(US.GAAP)规定  

revenue is recognized when:1.There is evidence of an arrangement between the buyer and seller.2.The product has been delivered or the service has been rendered.3.The price is determined or determinable.4.The seller is reasonably sure of collecting money.

就是这样知识，不知道你掌握了没有？如果在备考中遇到CFA考试备考问题，不妨留言！