FSA · question
Under an accrual-based revenue framework, revenue is generally recognized when: A. When cash is collected, regardless of performance B. When the applicable performance obligation is satisfied, subject to the reporting framework C. Only when the related expense is paid
Theo khuôn khổ doanh thu dựa trên cơ sở dồn tích, doanh thu thường được ghi nhận khi: A. When cash is collected, regardless of performance B. When the applicable performance obligation is satisfied, subject to the reporting framework C. Only when the related expense is paid
Hiện lời giải / Show answer
Correct answer: B. When the applicable performance obligation is satisfied, subject to the reporting framework Correct. Recognition follows satisfaction of the applicable performance obligation.
Đáp án: B. When the applicable performance obligation is satisfied, subject to the reporting framework Đúng. Ghi nhận khi nghĩa vụ thực hiện áp dụng được hoàn thành.