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[0] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?Pвсем доброго дня. не редки ситуации, когда компании (особенно розничные) предлагают покупателям часть товаров бесплатно при выполнении различных условий (покупки 2 и более единиц товара, покупки на определенную сумму и т.п.) хотелось бы обсудить, правильно понимаю что основным подходом в IFRS будет являться признание бесплатно предоставляемых единиц товаров в качестве скидок в выручке, при этом себестоимость бесплатно переданных товаров также учитывается в общей себестоимости (не включается в маркетинговые и проч. расходы) - ? и на требованиях каких из стандартов основывается данный подход? если были отдельные разъяснения по этому вопросу - просьба дать ссылку)
также хочется заметить, что в новом стандарте по выручке (IFRS 15) прямо предусмотрена обязанность распределять предоставляемые скидки на выручку по всем товарам, при продаже которых данные скидки предосталяются... как считаете, с точки зрения раскрытий в отчетности это требование преследует какую цель? т.к. в основном выручка в отчетности показывается валом (за исключением раскрытий по операционным сегментам и т.п. ), какую роль с точки зрения отчетности будет играть такое пропорциональное распределение скидок на весь товар, при реализации которого предоставляются скидки?
также хочется заметить, что в новом стандарте по выручке (IFRS 15) прямо предусмотрена обязанность распределять предоставляемые скидки на выручку по всем товарам, при продаже которых данные скидки предосталяются... как считаете, с точки зрения раскрытий в отчетности это требование преследует какую цель? т.к. в основном выручка в отчетности показывается валом (за исключением раскрытий по операционным сегментам и т.п. ), какую роль с точки зрения отчетности будет играть такое пропорциональное распределение скидок на весь товар, при реализации которого предоставляются скидки?
Изменено:
- 21.06.2015 18:19:33
