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حسابداری و مالی::
تنظیم حاشیه سود خدمات قراردادی
fulfilment cash flows during the year to decide whether each change adjusts the contractual service margin.
(a) Applying paragraph 44(a), the entity adjusts the contractual service margin of the group of
(b) Applying paragraph 44(c), the entity adjusts the contractual service margin of the group of
paragraph B96, the entity adjusts the contractual service margin for changes in estimates of the
(c) Applying paragraph B97(c), the entity does not adjust the contractual service margin for the
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