Читать книгу Revenue Recognition - Renee Rampulla - Страница 50

1 When a contract with a customer does not meet the five criteria and an entity receives consideration from the customer, the entity should recognize the consideration received as revenue only when:The entity has no remaining obligations to transfer goods or services to the customer, and all, or substantially all, of the consideration promised by the customer has been received by the entity and is non-refundable.The contract has been terminated, and the consideration received from the customer is refundable.The entity maintains control of the goods or services to which the consideration that has been received.The entity continues to transfer goods or services to the customer and the consideration received from the customer is non-refundable.