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حسابداری و مالی::
جزء تامین مالی قابل ملاحظه
The existence of a significant financing component in the contract 56
An entity should adjust the transaction price for the time value of money if the contract includes a significant financing component.
As a practical expedient, an entity need not assess whether a contract has a significant financing component if the entity expects at contract inception that the period between payment by the customer and the transfer of the promised goods, or services, to the customer will be one year or less.
Existing practice: Significant financing components
A company is required to consider the effects of any significant financing components in the determination of the transaction price (and thus the amount of revenue recognised).
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