Применение стандарта МСФО (IAS) 18 «Выручка» в

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V = FV / (1+i)n
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More and more Russian companies use international standards of financial reporting for management accounting. It
is important to define what kind of standards should be used for this purpose. Taking modern management decision
it is necessary to estimate correctly an amount of revenue, received by a company as proceeds of the sale of goods
(work and services), percentage, dividend, and so on and to define properly the moment of their acceptance. In this
article some regulations of IAS 18 “Revenue” allowing to use this standard in management accounting is analized.
The key words: management accounting, international standards of financial reporting, revenue, fair value.
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US GAAP //
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,[email protected]
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