. .  topic map of accounting and auditing  . .

concept > accounting concept > accounting subject > financial statement element > revenue

class / concept name
sub-class of

financial statement element  .  

other names



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  . 



revenue: general topic or theme spanning many financial statement items or detail accounts; these general topics are utilized in the topic map to provide a link between the standards and the detailed financial statement items.

For the PSI see here.


topic map of accounting and auditing, an ontology

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.