Article

Performance obligations for “revenue from contracts with customers” principle in the shipping industry

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Abstract
Purpose – The aim of this paper is to investigate the gap between cost-based and time-based revenue recognition schemes in the accounting of ship-owning corporations, and to propose cost-based revenue recognition (as in general accounting practice) in connection with the performance obligations. Design/methodology/approach – For a comparative analysis of time-based (traditional approach) and cost-based schemes, a sample of dry bulk ships is selected and voyage estimations are performed by certified
professional shipbrokers (Fellow of the Institute of Chartered Shipbrokers) (data collection and voyage estimation by practitioner). Performance obligations are also defined by certified shipbrokers (i.e. survey and expert opinion) and certified public accountant based on common shipping business practice and accounting
practice in general

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Ketersediaan

Informasi Detail

Judul Seri

Performance obligations for “revenue from contracts with customers” principle in the shipping industry

No. Panggil

ATC PO OKA a

Penerbit

Singapore : Emerald Insight., 2017

Deskripsi Fisik

14 halaman

Bahasa

English

ISBN/ISSN

-

Klasifikasi

ATC

Tipe Isi

text

Tipe Media

other

Tipe Pembawa

online resource

Edisi

Maritime Business Review Performance obligations f

Subjek

Security Management Port
Multimodal Transport
two case studies of the port industry in Californi

Info Detail Spesifik

14 halaman

Pernyataan Tanggungjawab

Okan Duru

Versi lain/terkait

Lampiran Berkas

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