Le compte qui augmente les capitaux propres est appelé ? A. Compte débiteur B. Compte de crédit C. Revenus D. Actions propres
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- Under PFRS 15, what is the measurement of consignment sales revenue? A. Realizable value of consideration received or receivable B. Fair value consideration received or receivable C. Book value consideration received or receivable D. Cost of consideration received or receivableUnder PFRS 15, what is the measurement of consignment sales revenue? a. realizable value of consideration received or receivaby b. cost of consideration received or receivable c. fair value of the consideration received or receivable d. book value of thw consideration received or receivable4 - Which of the following receivables is allocated for?A) Receivables from partnersB) Receivables with surety C) Receivables from personnel D) Claims in lawsuits and execution proceedings E) Secured receivables
- Under PFRS 15, what is the measurement basis of revenue from contracts with customers? Select the correct letter: A. Revocable amount of the consideration received or receivable B. Book value of the consideration received or receivable C. Fair value of the consideration received or receivable D. Historical cost of the consideration received or receivableObligation to pay back your monetary debt. What kind of obligation is involve here?Under PFRS 15, what is the specific point in time when the consignor satisfies is performance obligation under consignment contract? a. upon sale of consigned goods by consignee to final consumers b. upon signing of contract of consignment by consignor and consignee c. upon remittance of cash by consignee to consignor d. upon delivery of consigned goods by consignor to consignee
