Performance obligations for “revenue from contracts with customers” principle in the shipping industry
Purpose: The aim of this paper is to investigate the gap between cost-based and time-based revenue recognition schemes in the accounting of ship-owning corporations, and to propose cost-based revenue recognition (as in general accounting practice) in connection with the performance obligations. Desi...
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| Main Authors: | , , |
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| 其他作者: | |
| 格式: | Article |
| 語言: | English |
| 出版: |
2023
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| 主題: | |
| 在線閱讀: | https://hdl.handle.net/10356/164347 |
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