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revenue recognition principle

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principio de reconocimiento de ingresos

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The Board also noted that the revenue recognition principles applied by UNOPS were not appropriate for its business activities.
La Junta observó también que los principios de reconocimiento de ingresos que aplicaba la UNOPS no eran apropiados para sus actividades.
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UNOPS revenue recognition principles aim to ensure that there is proper matching of revenue and cost (the matching principle
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The Board also noted that the revenue recognition principles applied by UNOPS were not appropriate for its business activities.
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UNOPS revenue recognition principles aim to ensure that there is proper matching of revenue and cost (the matching principle).
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The Board was also not able to determine whether any specific revenue recognition principles applied by UNOPS were appropriate for its business activities.
La cantidad exacta de la compensación concedida se determinará sobre la base de los vuelos realmente efectuados, de un certificado del órgano competente del Servicio de Aviación Civil que corrobore el cumplimiento correcto de las condiciones del contrato y de la cantidad proporcional de la compensación debidaUN-2 UN-2
The Board was also not able to determine whether any specific revenue recognition principles applied by UNOPS were appropriate for its business activities
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The Board noted that some revenue recognition principles applied by UNOPS were still not appropriate for certain business activities, although they were acceptable under United Nations system accounting standards.
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In paragraph 119, the Multi-Donor Trust Fund Office agreed with the Board’s recommendation that, in consultation with the relevant supervision and coordination structures, it review its revenue recognition principles.
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Coupled with the impact of IPSAS revenue recognition principles, UNOPS is currently operating under two scenarios for delivery and related revenue in the baseline year of # namely, `on target' and ` # per cent below target'
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Coupled with the impact of IPSAS revenue recognition principles, UNOPS is currently operating under two scenarios for delivery and related revenue in the baseline year of 2009, namely, ‘on target’ and ‘25 per cent below target’.
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onstruction Contracts, has been excluded from the abridged IAS but gave rise to much debate because, while it might be considered to be an industry-specific standard, it includes a fundamental revenue recognition principle which applies to all entities which have unfinished contracts at the accounting date
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IAS 11, Construction Contracts, has been excluded from the abridged IAS but gave rise to much debate because, while it might be considered to be an industry-specific standard, it includes a fundamental revenue recognition principle which applies to all entities which have unfinished contracts at the accounting date.
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The Board noted that UNFPA had an adequate IPSAS implementation plan and that it had identified two standards, concerning expense recognition based on the “delivery principle” of goods and services and revenue recognition on voluntary contributions and funding agreements, for early adoption in
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The Board noted that UNFPA had an adequate IPSAS implementation plan and that it had identified two standards, concerning expense recognition based on the “delivery principle” of goods and services and revenue recognition on voluntary contributions and funding agreements, for early adoption in 2008.
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The recognition of the deferral of revenue from voluntary contributions with conditions, recognition of confirmed voluntary contributions receivable and conversion of commitments to the delivery principle are the main adjustments.
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The Revenue Recognition Principle is an agreement that revenue will be recorded as having occurred at the time the transaction is completed, not when the money is actually paid to the business.
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Bearing in mind the need to fully implement IPSAS by 2012, and in the absence of express guidance from United Nations system accounting standards, UNOPS issued interim guidelines on revenue recognition based on the ‘percentage of completion’ method, broadly consistent with the principles of IPSAS.
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In comparison to the existing revenue standards that give room for judgments in devising and applying revenue recognition principles, IFRS 15 is more prescriptive in many aspects and as such applying the new rules will have a significant impact on the revenue profile and in some cases cost profile of companies.
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It was agreed to accept, in principle, the general guidance on resolving three difficult IPSAS issues (funding agreements revenue recognition, and expense recognition, and treatment of project assets), which were supported by comments from individual members of the IPSAS Board.
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It was agreed to accept, in principle, the general guidance on resolving three difficult IPSAS issues (funding agreements revenue recognition, and expense recognition, and treatment of project assets), which were supported by comments from individual members of the IPSAS Board
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The Commission is able to subscribe to certain of the principles behind Amendment No 7, the purpose of which is to clarify the text, and the principles behind Amendments Nos 2 and 14 which have to do with recognition of the NGOs' revenue in the form of provisions.
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UNFPA moved to the delivery principles for goods and services effective 1 January 2008, adopted new accounting policies for revenue recognition effective 1 January 2010 (allowable under United Nations Systems Accounting Standards but drawn from the International Public Sector Accounting Standards, IPSAS, requirements), and adopted the remaining applicable IPSAS-compliant accounting policies effective 1 January 2012.
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The standard deals with revenue recognition and establishes principles for reporting useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity's contracts with customers.
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Our partners are using Frost & Sullivan’s Modern LAN principles to increase & accelerate revenue recognition, collapse sales & deployment cycles, and eliminate infrastructure barriers for their customers as they modernize to IP.
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Our partners are using Frost & Sullivan’s Modern LAN Principles to increase and accelerate revenue recognition, collapse sales/deployment cycles, and eliminate infrastructure barriers for their customers as they modernize to IP.
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Our partners are using Frost & Sullivan’s new Modern LAN principles to increase and accelerate revenue recognition, collapse sales/deployment cycles, and eliminate infrastructure barriers for their customers as they modernize to IP.
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