Revenue Recognition_en
AL-AZHAR UNIVERSITY
FACULTY OF ECONOMIC & ADMINISTRATIVE SCIENCE
ACCOUNTING DEPARTEMENT
Research About
Revenue Recognition :
Revenue from Contracts with Customers
Prepared BY:
Ahmad Rashad Abu Safi
SUPERVISED BY:
Dr. Emad Abu Shaaban
Table of contents
Part 1 Introduction & Review
- Background and Introduction
- Scope
- The objectives
Part 2 Recognition of revenue
- Identifying the contract
- Identifying separate performance obligations
- Satisfaction of performance obligations
Part 3 Measurement of revenue
- Determining the transaction price
- Allocating the transaction price to separate performance obligations
Part 4 presentation and Disclosure
- Presentation
- Disclosures
Part 5 Appendices
- Define term
- Effective date and transition
- Application Guidance
· References