Principal vs Agent for Marketplaces: Gross or Net?
A practical guide to deciding whether marketplace transactions belong in revenue at gross or net, using IFRS 15 control analysis and professional judgment.
Tag: revenue
Marketplace Seller Subledgers: Revenue vs Payables
A practitioner's guide to separating customer cash, platform commission, seller payables, reserves, and payouts with balanced journal entries and a working order-to-payout data model.