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Lecture Intermediate accounting: IFRS edition - Chapter 5: Income measurement and profitability analysis

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The focus of this chapter is revenue recognition. We first discuss the general circumstance in which revenue is recognized when a good or service is delivered. Then we discuss circumstances in which revenue should be deferred until after delivery or should be recognized prior to delivery. | Lecture Intermediate accounting: IFRS edition - Chapter 5: Income measurement and profitability analysis

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