. . topic
map of accounting and auditing . .
concept > accounting concept > accounting subject > financial statement element > revenue
/ concept name
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 ...
following members (types)
from Contracts with Customers .
usfr-pt:SalesRevenueNet . government revenue
credit balance .
|is the subject of / subject to
|is contained in
financial statement .
|is restricted by
revenue recognition .
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This page was first published in
April 2002; last updated in June 2015.