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.
Um guia prático para separar o dinheiro dos clientes, a comissão da plataforma, as contas a pagar a vendedores, as reservas e os pagamentos com lançamentos contabilísticos equilibrados e um modelo de dados operacional de encomenda a pagamento.