The Accounting Standards Committee has published National Accounting Standard No. 15 “Revenue from the sale of products, semi-finished products, goods for resale and raw materials”. The new standard details the principles to be applied to identify and recognize, as well as present in financial statements, revenues from the sale of products, semi-finished products, goods for resale and raw materials, as well as some of the related costs of concluding and performing a sales contract.
More details available in our Alert.
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