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.
A practical guide to deciding whether marketplace transactions belong in revenue at gross or net, using IFRS 15 control analysis and professional judgment.
Praktiku juhend kliendi raha, platvormi vahendustasu, müüjate ostuvõlgade, reservide ja väljamaksete eraldamiseks tasakaalus kannete ning toimiva tellimusest-väljamseni andmemudeli abil.