. . topic
map of accounting and auditing . .
concept > accounting
concept > accounting
subject > financial
statement element > revenue
class
/ concept name |
revenue |
sub-class of |
financial statement element . |
other names |
usfr-gc:Income |
description |
Revenues are inflows or other enhancements of assets of
an entity or settlements of its liabilities ... from
delivering or producing goods, rendering services, or
other activities that constitute the entity's ongoing
major or central operations ...
|
definition (PSI) |
revenue PSI page |
consists of
following members (types) |
Revenue
from Contracts with Customers .
usfr-pt:OperatingRevenue .
RevenueCategoriesBusiness .
usfr-pt:RevenueAffiliates .
usfr-pt:SalesRevenueGross .
usfr-pt:SalesRevenueNet . government revenue
categories .
|
has attributes |
credit balance .
|
is the subject of / subject to |
standard
.
|
is contained in |
financial statement .
|
is restricted by |
revenue recognition .
|
notes
an electronic thesaurus of
accounting and auditing terms comprising a
hierarchy of concepts and their associations AND
an index of accounting and auditing internet
resources and training materials built on the
thesaurus
This page was first published in
April 2002; last updated in June 2015.