Variable consideration should be included in the transaction price only when it is highly probable that there will be no reversal of the cumulative revenue recognised when the uncertainty associated with the variable consideration is resolved. 這句話怎么理解 reversal of the cumulative revenue是什么意思，為什么會發(fā)生reversal? uncertainty 又是指什么？

阿薩大大 發(fā)布于：2024-07-20 10:21:57 瀏覽48次   ACCA SBR
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LeslieY7 發(fā)布于2024-07-20 10:32:47

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