Doanh thu và ghi nhận doanh thu

• Main Authors: Nguyễn, Thị Kim Oanh, Nguyễn, Thị Diệu Thu
• Other Authors: Khoa Quốc tế, ĐHQGHN
• Format: Article
• Language: Vietnamese
• Published: Tạp chí Kế toán và Kiểm toán 2020
• Subjects: FASB; IASB; Financial Accounting Standards Board; International Accounting Standards Board; Hội đồng Chuẩn mực Kế toán tài chính Mỹ; Hội đồng Chuẩn mực Kế toán quốc tế
• Online Access: http://repository.vnu.edu.vn/handle/VNU_123/89417
• Institution: Vietnam National University, Hanoi

Recognition of accounting revenue is one of the important issues in the process of determining business results. There are many different opinions about revenue recognition. This article aims to clarity the concepts of revenue and revenue recognition according to the approach the Financial Accounting Standards Board and Financial Accounting Standards Board.