Читать книгу Revenue Recognition - Renee Rampulla - Страница 59

Generally, a contract with a customer will explicitly state the promised goods or services; however, promised goods and services need not be explicitly stated. A contract with a customer may also include promises that are implied. These implied promises might have originated by an entity’s customary business practice, published policies, or specific statements if made at the time the customer entered into the contract. Implied promises may create a reasonable expectation that the entity will transfer to the customer a good or a service.