Читать книгу Revenue Recognition - Renee Rampulla - Страница 30

1 Which best describes the definition of revenue as defined in FASB ASC 606?Inflows of assets of an entity or settlements of its liabilities (or a combination of both) from deriving or producing goods, rendering services, or other activities that constitute the entity’s ongoing major or central operation.The results of an incidental transaction from an event and circumstance stemming from an environment beyond the control of individual entity.Outflows or other enhancements of an entity or settlements of its liabilities (or a combination of both) from deriving or producing goods, rendering services, or other activities that constitute the entity’s ongoing major or central operation.The results of a peripheral transaction from an event and circumstance stemming from an environment beyond the control of individual entity.