Revenue Adjustments and AftercostsAccounting, Financial.
Revenue adjustments include sales returns, sales allowances, sales incentives, discounts, and bad debts. Warranties and guarantees may be treated either as future revenue or as “aftercosts”, depending on the circumstances; costs related to product defects should be treated as expenses.
Practical Guide To IFRS 10 - Investment entities.
23/01/2013 · Many funds and similar entities will be exempted from consolidating controlled investees under amendments to IFRS 10 ‘Consolidated financial statements’. Malta Accounting and Audit PwC Malta 23 Jan 2013
GAAP Guidebook AccountingTools
Course Description Generally Accepted Accounting Principles (GAAP) are used as the basis for financial reporting. The original GAAP documents span thousands of pages, and so are difficult to research.
Glossary - Aviva plc
We have made every effort to keep our website free of jargon, but realise that some expressions might need further explanation. This glossary is intended to help you understand some of the terms used in the insurance, investment and financial services business.
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