期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：2009
期号：33
页码：279-293
语种：English
出版社：Erciyes University
摘要：The widening impact of the information technologies over the mode of commerce (such as e-commerce) and the format of the goods and services sold (such as computer programs and technical support) has created serious problems in terms of accurate and proper recognition of the revenues.This situation especially constitutes a serious problem for the advanced capital markets composed of public companies and for the information and technology sectors.The researches have showed that more than half of the firms,which desire to present their financial situation better than the actual conditions,recognize their revenues inappropriately.Following this,this study deals with the general criteria of revenue recognition and analyzes the application of these criteria in certain special conditions.
其他摘要：Özellikle bilişim teknolojilerinin ticaret şeklini (sanal ortamda ticaret gibi) ve satışa konu mal veya hizmet biçimini (bilgisayar programları ve teknik destek gibi) genişleten etkisi,hasılatın doğru ve dürüst bir şekilde kayıt altına alınmasını ciddi bi
关键词：Revenue Recognition;Realization;Bill and Hold Transactions;Consignment Arrangements
