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https://www.um.edu.mt/library/oar/handle/123456789/25995| Title: | The analysis of delivery and payment types in foreign trade within the frame of TAS 18 revenue standard |
| Other Titles: | Dis ticarette teslim ve odeme sekillerinin TMS 18 hasilat standardi cercevesinde incelenmesi |
| Authors: | Gokgoz, Ahmet Ozdemir, Hilal |
| Keywords: | International trade Revenue -- Accounting Delivery of goods Payment |
| Issue Date: | 2015 |
| Publisher: | Ahmet Gökgöz |
| Citation: | Gokgoz, A., & Ozdemir, H. (2017). The analysis of delivery and payment types in foreign trade within the frame of TAS 18 revenue standard. Journal of Accounting, Finance and Auditing Studies, 1(3), 105-122. |
| Abstract: | There are two topics which have great importance in international trade. The first one is the way how traded goods are delivered and the second one is the way how the payment of traded goods is received. Start and end time of obligation of recipient and seller changes according to delivery types in foreign trade. Similarly, payment time of traded goods and services changes therefore maturity gap may occur. Delivery and payment types in international trade has an impact on occur time and amount of revenue of firm. The aim of this study is to analyze delivery and payment types in foreign trade within the frame of TAS 18 Revenue Standard and concordantly explain accounting of foreign trade transactions. |
| URI: | https://www.um.edu.mt/library/oar//handle/123456789/25995 |
| Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 3 Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 3 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| JAFAS, 1(3) - A6.pdf | 417.54 kB | Adobe PDF | View/Open |
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