{"id":4508,"date":"2022-09-01T05:51:34","date_gmt":"2022-09-01T05:51:34","guid":{"rendered":"https:\/\/metricapp.co\/?p=4508"},"modified":"2023-06-01T06:09:49","modified_gmt":"2023-06-01T06:09:49","slug":"understand-revenue-recognition","status":"publish","type":"post","link":"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/","title":{"rendered":"\u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u0641\u0647\u0645 \u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a"},"content":{"rendered":"<p>\u064a\u0642\u0627\u0644 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u0625\u0646 \u0644\u062f\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0646 \u0623\u0646 \u064a\u0631\u062a\u062f\u0648\u0627 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0642\u0628\u0639\u0629 \u0648\u0627\u062d\u062f\u0629. \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0623\u0645\u0631 \u0635\u062d\u064a\u062d\u064b\u0627\u060c \u0641\u0625\u0646\u0643 \u0643\u0645\u0624\u0633\u0633 \u0644\u0634\u0631\u0643\u0629 \u0646\u0627\u0634\u0626\u0629 \u0633\u062a\u0643\u0648\u0646 \u0641\u064a \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u062a\u062a\u0646\u0642\u0644 \u0628\u064a\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0642\u0628\u0639\u0627\u062a \u0641\u064a \u0648\u0642\u062a \u0648\u0627\u062d\u062f. \u064a\u0639\u0631\u0641 \u0627\u0644\u0642\u0627\u062f\u0629 \u0627\u0644\u0646\u0627\u062c\u062d\u0648\u0646 \u0643\u0644 \u0634\u064a\u0621 \u0639\u0646 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0630\u064a \u064a\u062f\u064a\u0631\u0648\u0646\u0647 \u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u064a\u0628\u062f\u0648 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0631\u0648\u0627\u062f \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u062a\u0637\u0644\u0639\u064a\u0646 \u064a\u0639\u0627\u0646\u0648\u0646 \u0645\u0646 \u062d\u0633\u0627\u0633\u064a\u0629 \u062a\u062c\u0627\u0647 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0628\u062d\u0642. \u0625\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0646 \u0647\u0645 \u0623\u0634\u062e\u0627\u0635 \u0625\u0628\u062f\u0627\u0639\u064a\u0648\u0646\u060c \u0648\u0644\u0627 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0634\u063a\u0644\u0648\u0627 \u0623\u0646\u0641\u0633\u0647\u0645 \u0628\u0623\u0645\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0645\u0644\u0629. \u0628\u0635\u0631\u0627\u062d\u0629\u060c \u062d\u062a\u0649 \u0644\u0648 \u0644\u0645 \u062a\u0643\u0646 \u0623\u0643\u062b\u0631 \u0627\u0644\u0645\u0648\u0627\u0636\u064a\u0639 \u0625\u062b\u0627\u0631\u0629 \u0639\u0646\u062f \u0628\u062f\u0621 \u0639\u0645\u0644\u0643\u060c \u0625\u0644\u0627 \u0623\u0646 \u0646\u062c\u0627\u062d \u0639\u0645\u0644\u0643 \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0645\u062d\u0627\u0633\u0628\u0629 \u0643\u0641\u0621\u0629.&nbsp;<\/p>\n\n\n\n<p>\u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0646\u0648\u0639 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0630\u064a \u062a\u062f\u064a\u0631\u0647 \u0623\u0648 \u062d\u062c\u0645\u0647\u060c \u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u0627\u0644 \u0639\u0628\u0642\u0631\u064a\u0629 \u0639\u0645\u0644\u0643. \u0641\u064a \u062d\u064a\u0646 \u064a\u0633\u0627\u0639\u062f\u0643 Metric \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0643\u0644 \u062c\u0627\u0646\u0628 \u0645\u0646 \u062c\u0648\u0627\u0646\u0628 \u0645\u0627\u0644\u064a\u0629 \u0639\u0645\u0644\u0643 \u0648\u0645\u062d\u0627\u0633\u0628\u062a\u0647\u060c \u0625\u0644\u0627 \u0623\u0646\u0646\u0627 \u0645\u0627 \u0632\u0644\u0646\u0627 \u0646\u0631\u063a\u0628 \u0641\u064a \u0623\u0646 \u062a\u0639\u0631\u0641 \u0623\u0633\u0627\u0633\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u0641\u0647\u0630\u0627 \u0644\u0627 \u064a\u062c\u0647\u0632\u0643 \u0641\u0642\u0637 \u0644\u0641\u0647\u0645 \u062a\u0642\u0627\u0631\u064a\u0631\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644\u060c \u0648\u0644\u0643\u0646\u0647 \u0623\u064a\u0636\u0627 \u064a\u0645\u0643\u0646\u0643 \u0645\u0646 \u062a\u0642\u062f\u064a\u0645 \u0639\u0631\u0636 \u0623\u0641\u0636\u0644 \u0644\u0639\u0645\u0644\u0643.&nbsp;<\/p>\n\n\n\n<p>\u0627\u0644\u064a\u0648\u0645\u060c \u0633\u0646\u062a\u0646\u0627\u0648\u0644 \u0645\u0641\u0647\u0648\u0645 \u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0628\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644. \u0646\u0638\u0631\u064b\u0627 \u0644\u0623\u0646 \u0647\u0630\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0639\u0627\u0626\u062f\u060c \u062f\u0639\u0648\u0646\u0627 \u0646\u0639\u0631\u0641 \u0623\u0648\u0644\u0627\u064b \u0645\u0627 \u0647\u064a \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0639\u0627\u0626\u062f.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642<\/strong><\/h2>\n\n\n\n<p>\u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0642\u0648\u0627\u0639\u062f \u064a\u062c\u0628 \u0639\u0644\u0649 \u0639\u0645\u0644\u0643 \u0627\u062a\u0628\u0627\u0639\u0647\u0627 \u0639\u0646\u062f \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a. \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0647\u0645\u0627 \u0627\u0644\u0637\u0631\u064a\u0642\u062a\u0627\u0646 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u062a\u0627\u0646 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u062a\u062a\u0639\u0644\u0642 \u0627\u0644\u0641\u0627\u0631\u0642 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0628\u064a\u0646 \u0627\u0644\u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0628\u062a\u0648\u0642\u064a\u062a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a. \u0643\u0644\u062a\u0627 \u0627\u0644\u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0644\u0647\u0645\u0627 \u0641\u0648\u0627\u0626\u062f \u0648\u0639\u064a\u0648\u0628\u0647\u0627.&nbsp;<\/p>\n\n\n\n<h3 class=\"has-medium-font-size wp-block-heading\"><strong>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/strong><\/h3>\n\n\n\n<p>\u062a\u0639\u062a\u0631\u0641 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0646\u0642\u062f \u0648\u0639\u0646\u062f\u0645\u0627 \u062a\u062a\u0645 \u062f\u0641\u0639 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a. \u0644\u062a\u0628\u0633\u064a\u0637 \u0627\u0644\u0623\u0645\u0648\u0631\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629\u060c \u064a\u0639\u062a\u0628\u0631 \u0625\u064a\u0631\u0627\u062f\u0643 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a \u062a\u0645 \u062f\u0641\u0639\u0647 \u0628\u0627\u0644\u0641\u0639\u0644 \u0644\u0643\u060c \u0648\u0644\u0627 \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u0639\u0644\u0642\u0629 \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a. \u0627\u0644\u0633\u0628\u0628 \u0641\u064a \u0627\u062e\u062a\u064a\u0627\u0631 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0647\u0648 \u0623\u0646\u0647\u0627:<\/p>\n\n\n\n<ol>\n<li>\u0623\u0628\u0633\u0637&nbsp;<\/li>\n\n\n\n<li>\u0623\u0641\u0636\u0644 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0628\u062f\u0648\u0646 \u0645\u0648\u0638\u0641\u064a\u0646<\/li>\n\n\n\n<li>\u0644\u0627 \u062d\u0627\u062c\u0629 \u0644\u0625\u062f\u062e\u0627\u0644\u0627\u062a \u0627\u0644\u064a\u0648\u0645\u064a\u0629<\/li>\n\n\n\n<li>\u0644\u0627 \u064a\u062a\u0639\u064a\u0646 \u062a\u062a\u0628\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0623\u0648 \u0627\u0644\u062f\u0627\u0626\u0646\u0629<\/li>\n\n\n\n<li>\u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0633\u062a\u0644\u0627\u0645\u0647\u0627 \u0628\u0627\u0644\u0641\u0639\u0644<\/li>\n<\/ol>\n\n\n\n<h3 class=\"has-medium-font-size wp-block-heading\"><strong>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642<\/strong><\/h3>\n\n\n\n<p>\u062a\u0639\u062a\u0631\u0641 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0628\u0643\u0644 \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u0643\u0633\u0628\u0647\u0627\u060c \u0644\u0627 \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u0627\u0633\u062a\u0644\u0627\u0645\u0647\u0627 \u0623\u0648 \u062f\u0641\u0639\u0647\u0627. \u0645\u0627 \u064a\u0639\u0646\u064a \u0630\u0644\u0643 \u0647\u0648 \u0623\u0646\u0647 \u0639\u0646\u062f\u0645\u0627 \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0629 \u0623\u0648 \u0645\u0646\u062a\u062c\u064b\u0627\u060c \u064a\u062a\u0645 \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647 \u0645\u0633\u0628\u0642\u064b\u0627 \u0643\u0625\u064a\u0631\u0627\u062f \u062d\u062a\u0649 \u0625\u0630\u0627 \u0644\u0645 \u064a\u062a\u0645 \u0627\u0633\u062a\u0644\u0627\u0645\u0647 \u0628\u0639\u062f. \u062a\u0642\u062f\u0645 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0645\u0644\u062e\u0635\u064b\u0627 \u0623\u062f\u0642 \u0644\u0639\u0645\u0644\u0643. \u0643\u064a\u0641\u061f \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0634\u0631\u062d \u0630\u0644\u0643 \u0623\u0641\u0636\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u062b\u0627\u0644.&nbsp;<\/p>\n\n\n\n<h3 class=\"has-medium-font-size wp-block-heading\"><strong>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u062a\u0642\u062f\u0645 \u062a\u0645\u062b\u064a\u0644\u064b\u0627 \u0623\u062f\u0642 \u0644\u0644\u0623\u0648\u0636\u0627\u0639 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629&nbsp;<\/strong><\/h3>\n\n\n\n<p>\u062a\u0638\u0647\u0631 \u0627\u062b\u0646\u062a\u0627\u0646 \u0645\u0646 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0641\u064a \u0627\u0644\u0635\u0648\u0631 \u0623\u0639\u0644\u0627\u0647. \u064a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0628\u064a\u0627\u0646 \u0627\u0644\u0630\u064a \u0639\u0644\u0649 \u0627\u0644\u064a\u0633\u0627\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0627 \u064a\u064f\u0638\u0647\u0631 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0630\u064a \u0644\u0645 \u064a\u062a\u0645 \u0627\u0633\u062a\u0644\u0627\u0645\u0647. \u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u064a\u0638\u0647\u0631 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0623\u0646\u0647 \u0635\u0641\u0631 \u0641\u064a \u062d\u064a\u0646 \u064a\u0628\u0644\u063a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 2000 \u062f\u0648\u0644\u0627\u0631. \u064a\u0638\u0647\u0631 \u0647\u0630\u0627 \u0627\u0644\u0628\u064a\u0627\u0646 \u062e\u0633\u0627\u0631\u0629 \u0642\u062f\u0631\u0647\u0627 4000 \u062f\u0648\u0644\u0627\u0631. \u0647\u0630\u0647 \u0644\u064a\u0633\u062a \u062e\u0633\u0627\u0631\u0629 \u0641\u0639\u0644\u064a\u0629 \u0648\u0644\u0643\u0646 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0645\u0639\u0644\u0642\u0629.&nbsp;<\/p>\n\n\n\n<p>\u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0623\u062e\u0631\u0649\u060c \u064a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0635\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u064a\u0645\u064a\u0646 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642. \u064a\u0638\u0647\u0631 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0642\u064a\u0645\u0629 12000 \u062f\u0648\u0644\u0627\u0631 \u0645\u0642\u0627\u0628\u0644 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 2000 \u062f\u0648\u0644\u0627\u0631\u060c \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0627\u0644\u062f\u0641\u0639 \u0644\u0645 \u064a\u062a\u0645 \u0628\u0639\u062f. \u064a\u0638\u0647\u0631 \u0647\u0630\u0627 \u0627\u0644\u0628\u064a\u0627\u0646 \u0635\u0627\u0641\u064a \u0631\u0628\u062d \u0642\u062f\u0631\u0647 8000 \u062f\u0648\u0644\u0627\u0631\u060c \u0648\u0647\u0648 \u062f\u0642\u064a\u0642 \u0628\u0645\u062c\u0631\u062f \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a. \u0647\u0643\u0630\u0627 \u064a\u0638\u0647\u0631 \u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0644\u0648\u0628 \u0635\u0648\u0631\u0629 \u0623\u0643\u062b\u0631 \u062f\u0642\u0629 \u0644\u0644\u0623\u0648\u0636\u0627\u0639 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0639\u0645\u0644.&nbsp;<\/p>\n\n\n\n<p>\u064a\u064f\u0639\u062a\u0628\u0631 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0646\u0647\u062c\u064b\u0627 \u0623\u0641\u0636\u0644 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0630\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0623\u0643\u062b\u0631. \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u0646\u062d \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0644\u0644\u0639\u0645\u0644\u0627\u0621 \u0623\u0648 \u062a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0645\u0639 \u0645\u0648\u0631\u062f\u064a\u0647\u0627 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0635\u0648\u0631\u0629 \u0623\u062f\u0642 \u0644\u0635\u062d\u0629 \u0623\u0648\u0636\u0627\u0639\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>&nbsp;\u0643\u064a\u0641 \u064a\u0628\u0633\u0637 Metric \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642\u061f<\/strong><\/h2>\n\n\n\n<p>\u0627\u0644\u0633\u0628\u0628 \u0627\u0644\u0648\u062d\u064a\u062f \u0627\u0644\u0630\u064a \u064a\u062a\u0631\u062f\u062f \u0641\u064a\u0647 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0647\u0648 \u0627\u0644\u0648\u0642\u062a \u0648\u0627\u0644\u062c\u0647\u062f \u0627\u0644\u0644\u0627\u0632\u0645\u064a\u0646 \u0644\u062a\u062a\u0628\u0639 \u0648\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0633\u062c\u0644\u0627\u062a. \u064a\u062a\u0637\u0644\u0628 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0641\u062d\u0648\u0635\u0627\u062a \u0645\u062a\u0643\u0631\u0631\u0629 \u0648\u062a\u062a\u0628\u0639\u064b\u0627 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0648\u0627\u0644\u062f\u0627\u0626\u0646\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0642\u062f\u0645\u064b\u0627 \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0624\u062c\u0644\u0629.&nbsp;<\/p>\n\n\n\n<p>\u064a\u0642\u0648\u0645 Metric \u0628\u062c\u0645\u064a\u0639 \u0647\u0630\u0647 \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u0645\u0645\u0644\u0629 \u0628\u0627\u0644\u0646\u064a\u0627\u0628\u0629 \u0639\u0646\u0643\u060c \u0648\u064a\u062a\u064a\u062d \u0644\u0643 \u0627\u0644\u0627\u0633\u062a\u0645\u062a\u0627\u0639 \u0628\u0641\u0648\u0627\u0626\u062f \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642. \u064a\u062a\u064a\u062d \u0644\u0643 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0631\u0624\u064a\u0629 \u0646\u0642\u062f\u0643 \u0627\u0644\u0648\u0627\u0631\u062f \u0648\u0627\u0644\u0635\u0627\u062f\u0631 \u064a\u0648\u0645\u064a\u064b\u0627\u060c \u0648\u064a\u062d\u062a\u0641\u0638 \u0628\u0644\u0648\u062d\u0629 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0641\u0639\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0633\u062d\u0627\u0628\u0629 \u0644\u0645\u0634\u0627\u0647\u062f\u0629 \u0635\u062d\u062a\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u064a\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0639\u0645\u0644\u0627\u0626\u0647. \u064a\u0642\u0648\u0645 \u062a\u0637\u0628\u064a\u0642 Metric \u0628\u062a\u0623\u062a\u064a\u0631 \u0648\u062a\u064a\u0633\u064a\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0648\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0645\u0627 \u0647\u0648 \u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u061f&nbsp;<\/strong><\/h2>\n\n\n\n<p>\u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0647\u0648 \u062c\u0627\u0646\u0628 \u0645\u0646 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u064a\u062d\u062f\u062f \u0645\u062a\u0649 \u0648\u0643\u064a\u0641 \u064a\u0642\u0648\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0628\u0640 \"\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641\" \u0623\u0648 \u062a\u0633\u062c\u064a\u0644 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627. \u064a\u0642\u0648\u0644 \u0645\u0628\u062f\u0623 \u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0625\u0646\u0647 \u064a\u062c\u0628 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u0643\u0633\u0628\u0647\u0627\u060c \u0644\u0627 \u0639\u0646\u062f \u0627\u0633\u062a\u0644\u0627\u0645\u0647\u0627. \u0639\u0646\u062f\u0645\u0627 \u062a\u0642\u062f\u0645 \u0645\u0646\u062a\u062c\u064b\u0627 \u0623\u0648 \u062e\u062f\u0645\u0629 \u0644\u0644\u0639\u0645\u064a\u0644\u060c \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0645\u0628\u0644\u063a \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0643\u060c \u0648\u0647\u0630\u0627 \u064a\u0633\u0645\u0649 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0643\u062a\u0633\u0628\u0629. \u0639\u0646\u062f \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0641\u0639\u0644\u064a\u060c \u064a\u064f\u0639\u062a\u0628\u0631 \u0630\u0644\u0643 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0633\u062a\u0644\u0645\u0629.&nbsp;<\/p>\n\n\n\n<p>\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u062a\u0648\u062d\u064a\u062f \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0645\u062d\u062f\u062f\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0643\u0627\u0646\u062a \u0644\u062f\u0649 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646\u0641\u0635\u0644\u0629 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0639\u062f\u060c \u0645\u0645\u0627 \u0623\u062f\u0649 \u0625\u0644\u0649 \u062a\u0641\u0643\u0643 \u0648\u062a\u0634\u0648\u0647 \u0641\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a. \u0648\u0647\u0630\u0627 \u062c\u0639\u0644 \u0645\u0646 \u0627\u0644\u0635\u0639\u0628 \u0645\u0642\u0627\u0631\u0646\u0629 \u0623\u062f\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0648\u0627\u0633\u0639. \u0644\u062d\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0643\u0644\u0629\u060c \u0623\u0646\u0634\u0623\u062a FASB \u0648 IASB \u062a\u0646\u0638\u064a\u0645\u0627\u062a \u0645\u0634\u062a\u0631\u0643\u0629 \u062a\u064f\u0639\u0631\u0641 \u0628\u0627\u0633\u0645 ASC 606 (\u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629) \u0648 IFRS 15 (\u0639\u0644\u0649 \u0627\u0644\u0635\u0639\u064a\u062f\u064a\u0646 \u0627\u0644\u0648\u0637\u0646\u064a \u0648\u0627\u0644\u062f\u0648\u0644\u064a)\u060c \u0648\u0627\u0644\u062a\u064a \u0648\u0636\u0639\u062a \u0625\u0637\u0627\u0631\u064b\u0627 \u062c\u062f\u064a\u062f\u064b\u0627 \u0648\u0645\u0634\u062a\u0631\u0643\u064b\u0627 \u0644\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0648\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0623\u0639\u0645\u0627\u0644.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0646\u0645\u0648\u0630\u062c \u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/strong><\/h2>\n\n\n\n<p>\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0641\u064a ASC 606 \u0648 IFRS 15 \u062a\u062a\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0646\u0645\u0648\u0630\u062c \u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0643\u0648\u0646 \u0645\u0646 \u062e\u0645\u0633 \u062e\u0637\u0648\u0627\u062a.<\/p>\n\n\n\n<ul>\n<li><strong>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0639\u0642\u062f \u0645\u0639 \u0627\u0644\u0639\u0645\u064a\u0644<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u062d\u062f\u062f \u0634\u0631\u0648\u0637 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0644\u0639\u0645\u064a\u0644\u0643. \u0639\u0646\u062f \u0625\u0628\u0631\u0627\u0645 \u0639\u0642\u062f \u0645\u0639 \u0627\u0644\u0639\u0645\u064a\u0644\u060c \u0642\u0645 \u0628\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0630\u0643\u0631 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0634\u0631\u0648\u0637 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646. \u062a\u0634\u064a\u0631 \u0634\u0631\u0648\u0637 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0625\u0644\u0649 \u0639\u062f\u062f \u0627\u0644\u0623\u064a\u0627\u0645 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u064a\u0644 \u062f\u0641\u0639 \u062a\u0644\u0643 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u062e\u0644\u0627\u0644\u0647\u0627. \u0627\u0644\u0639\u0645\u064a\u0644 \u0627\u0644\u0630\u064a \u064a\u0648\u0627\u0641\u0642 \u0639\u0644\u0649 \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0648\u0637 \u0645\u0644\u0632\u0645 \u0628\u0627\u0644\u062f\u0641\u0639 \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u064a\u0627\u0645 \u0627\u0644\u0645\u062d\u062f\u062f\u0629. \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0639\u0642\u062f \u0627\u062a\u0641\u0627\u0642\u064b\u0627 \u0645\u0643\u062a\u0648\u0628\u064b\u0627 \u0631\u0633\u0645\u064a\u064b\u0627\u060c \u0643\u0645\u0627 \u0647\u0648 \u0627\u0644\u062d\u0627\u0644 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0623\u0648 \u0625\u064a\u0635\u0627\u0644\u064b\u0627 \u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0628\u064a\u0639 \u0641\u064a \u0646\u0642\u0637\u0629 \u0627\u0644\u0628\u064a\u0639 \u0641\u064a \u0645\u062a\u062c\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629.&nbsp;<\/p>\n\n\n\n<ul>\n<li><strong> \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0642\u062f<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u062f\u0627\u0626\u0645\u064b\u0627 \u0648\u0636\u0648\u062d \u0648\u0634\u0641\u0627\u0641\u064a\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0644\u0644\u0639\u0645\u064a\u0644. \u064a\u0634\u064a\u0631 \u0645\u0635\u0637\u0644\u062d \"\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0623\u062f\u0627\u0621\" \u0625\u0644\u0649 \u0645\u0646\u062a\u062c \u0623\u0648 \u062e\u062f\u0645\u0629 \"\u0645\u062a\u0645\u064a\u0632\u0629\" \u0648\u0627\u0641\u0642 \u0627\u0644\u0628\u0627\u0626\u0639 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645\u0647\u0627.<\/p>\n\n\n\n<ul>\n<li><strong>\u062a\u062d\u062f\u064a\u062f \u0633\u0639\u0631 \u0627\u0644\u0635\u0641\u0642\u0629<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u064a\u062c\u0628 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u062f\u0642\u064a\u0642 \u0644\u0644\u0645\u0646\u062a\u062c \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u062a\u0642\u062f\u064a\u0645\u0647 \u0644\u0644\u0639\u0645\u064a\u0644 \u0642\u0628\u0644 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f. \u0645\u0639 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u060c \u062a\u0623\u062a\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0625\u0631\u062c\u0627\u0639 \u0648\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0623\u064a\u0636\u064b\u0627 \u0636\u0645\u0646 \u0633\u0639\u0631 \u0627\u0644\u0635\u0641\u0642\u0629.&nbsp;<\/p>\n\n\n\n<ul>\n<li><strong>\u062a\u062e\u0635\u064a\u0635 \u0633\u0639\u0631 \u0627\u0644\u0635\u0641\u0642\u0629 \u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0645\u064a\u0632\u0629<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u0642\u0645 \u0628\u062a\u0639\u064a\u064a\u0646 \u0633\u0639\u0631 \u0644\u0643\u0644 \u0627\u0644\u062a\u0632\u0627\u0645 \u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0639\u0642\u062f. \u0627\u0633\u062a\u0646\u0627\u062f\u064b\u0627 \u0625\u0644\u0649 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0644\u0628\u064a\u0639 \u0627\u0644\u0633\u0644\u0639 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0645\u0627\u062b\u0644\u0629\u060c \u0623\u0648 \u0633\u0639\u0631 \u0645\u0639\u0644\u0646 \u0639\u0642\u062f\u064a\u064b\u0627\u060c \u0623\u0648 \u0633\u0639\u0631 \u0642\u0627\u0626\u0645\u0629.<\/p>\n\n\n\n<ul>\n<li><strong>\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0639\u0646\u062f \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0643\u0644 \u0627\u0644\u062a\u0632\u0627\u0645 \u0623\u062f\u0627\u0621<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u0644\u0627 \u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0625\u0644\u0627 \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0645\u0644 \u062c\u0632\u0621\u0643 \u0645\u0646 \u0627\u0644\u0627\u062a\u0641\u0627\u0642. \u0639\u0646\u062f \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0645\u0646\u062a\u062c \u0623\u0648 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u064a\u0645\u0643\u0646 \u0625\u0636\u0627\u0641\u0629 \u0645\u0628\u0644\u063a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0645\u062d\u062f\u062f \u0625\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0627\u0644\u0645\u0633\u062c\u0644. \u062d\u062a\u0649 \u0625\u0630\u0627 \u062a\u0645 \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u062f\u0641\u0639 \u0645\u0642\u062f\u0645\u064b\u0627\u060c \u0644\u0646 \u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u062d\u062a\u0649 \u064a\u062a\u0645 \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0645\u0646\u062a\u062c \u0623\u0648 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0629.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0623\u0646\u0648\u0627\u0639 \u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a&nbsp;<\/strong><\/h2>\n\n\n\n<p>\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0623\u0646\u0648\u0627\u0639 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0646\u0645\u0648\u0630\u062c \u0639\u0645\u0644 \u0634\u0631\u0643\u062a\u0643.&nbsp;<\/p>\n\n\n\n<ol>\n<li><strong>SaaS \u0648\u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u0631\u0642\u0645\u064a:<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0623\u0639\u0645\u0627\u0644 SaaS \u0648\u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u0631\u0642\u0645\u064a \u062d\u064a\u062b \u064a\u0634\u062a\u0631\u0643 \u0627\u0644\u0639\u0645\u064a\u0644 \u0641\u064a \u062e\u062f\u0645\u0629 \u0623\u0648 \u0645\u0646\u062a\u062c \u0644\u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u062d\u062f\u062f\u0629\u060c \u062a\u0639\u062a\u0631\u0641 \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0628\u0634\u0643\u0644 \u062e\u0637\u064a \u0639\u0644\u0649 \u0645\u062f\u0627\u0631 \u0641\u062a\u0631\u0629 \u0627\u0644\u062e\u062f\u0645\u0629.<\/p>\n\n\n\n<ol start=\"2\">\n<li><strong>\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643:<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u0645\u0646\u062a\u062c\u064b\u0627 \u0623\u0648 \u062e\u062f\u0645\u0629 \u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0641\u064a \u0643\u0644 \u0634\u0647\u0631\u060c \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0647\u0648 \u0625\u0643\u0645\u0627\u0644 \u0627\u0644\u0645\u0646\u062a\u062c.&nbsp;<\/p>\n\n\n\n<ol start=\"3\">\n<li><strong>\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629:<\/strong>:<\/li>\n<\/ol>\n\n\n\n<p>\u0641\u064a \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0644\u0645 \u0627\u0644\u062f\u0641\u0639 \u0642\u0628\u0644 \u0634\u062d\u0646 \u0627\u0644\u0645\u0646\u062a\u062c\u060c \u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0639\u0646\u062f \u0634\u062d\u0646 \u0627\u0644\u0645\u0646\u062a\u062c \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 ASC 606 \u0648 IFRS 15.&nbsp;<\/p>\n\n\n\n<ol start=\"4\">\n<li><strong>\u0627\u0644\u0623\u0642\u0633\u0627\u0637:<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u062f\u0641\u0639 \u0628\u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u062a\u0639\u062a\u0631\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0639\u0646\u062f \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0645\u0646\u062a\u062c \u0628\u064a\u0646\u0645\u0627 \u064a\u0633\u062a\u0645\u0631 \u0627\u0644\u062f\u0641\u0639 \u0641\u064a \u0627\u0644\u062a\u0631\u0627\u0643\u0645 \u062a\u062f\u0631\u064a\u062c\u064a\u064b\u0627 \u0644\u064a\u0643\u0648\u0646 \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0627\u0644\u0645\u0633\u062a\u0644\u0645.&nbsp;<\/p>\n\n\n\n<ol start=\"5\">\n<li><strong>\u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0645\u0633\u0628\u0648\u0642\u0629 \u0644\u0644\u0639\u062f\u0627\u062f\u0627\u062a:<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\u0641\u064a \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0645\u0633\u0628\u0648\u0642\u0629 \u0644\u0644\u0639\u062f\u0627\u062f\u0627\u062a\u060c \u064a\u062f\u0641\u0639 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645. \u062a\u0633\u062c\u0644 \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0645\u0633\u0628\u0648\u0642\u0629 \u0644\u0644\u0639\u062f\u0627\u062f\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062a\u062f\u0631\u064a\u062c\u064a\u064b\u0627 \u0628\u0645\u062c\u0631\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0639\u0645\u064a\u0644 \u0644\u0644\u062e\u062f\u0645\u0629.<\/p>\n\n\n\n<ol start=\"6\">\n<li><strong>\u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0645\u0633\u0628\u0648\u0642\u0629 \u0644\u0644\u0639\u062f\u0627\u062f\u0627\u062a \u0628\u0639\u062f \u0627\u0644\u062f\u0641\u0639:<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\u0641\u064a \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0645\u0633\u0628\u0648\u0642\u0629 \u0644\u0644\u0639\u062f\u0627\u062f\u0627\u062a \u0628\u0639\u062f \u0627\u0644\u062f\u0641\u0639\u060c \u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0639\u0646\u062f \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629.&nbsp;<\/p>\n\n\n\n<ol start=\"7\">\n<li><strong>\u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0631\u0642\u0645\u064a\u0629:<\/strong>:<\/li>\n<\/ol>\n\n\n\n<p>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u062a\u0646\u0632\u064a\u0644\u0647\u0627 \u0639\u0646\u062f \u0627\u0644\u0634\u0631\u0627\u0621\u060c \u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0639\u0646\u062f\u0645\u0627 \u064a\u0642\u0648\u0645 \u0627\u0644\u0639\u0645\u064a\u0644 \u0628\u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0633\u0644\u0639\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0644\u0640 Metric \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629\u061f&nbsp;<\/strong><\/h2>\n\n\n\n<p>\u0645\u0639 \u0646\u0645\u0648 \u0634\u0631\u0643\u062a\u0643\u060c \u064a\u0635\u0628\u062d \u0625\u062f\u0627\u0631\u0629 \u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0628\u062f\u0642\u0629 \u0648\u0643\u0641\u0627\u0621\u0629 \u0648\u0634\u0641\u0627\u0641\u064a\u0629 \u0623\u0645\u0631\u064b\u0627 \u0623\u0643\u062b\u0631 \u0635\u0639\u0648\u0628\u0629. \u062a\u0642\u0644\u0644 \u0627\u0644\u0642\u064a\u0627\u0645 \u064a\u062f\u0648\u064a\u064b\u0627 \u0628\u0647\u0630\u0647 \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0645\u0646 \u0627\u0644\u0625\u0628\u062f\u0627\u0639\u060c \u0648\u062a\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0625\u062d\u0628\u0627\u0637\u060c \u0645\u0645\u0627 \u064a\u0632\u064a\u062f \u0645\u0646 \u062e\u0637\u0631 \u0627\u0644\u062e\u0637\u0623 \u0627\u0644\u0628\u0634\u0631\u064a.&nbsp;<\/p>\n\n\n\n<p>\u064a\u0648\u0641\u0631 \u0644\u0643 \u062a\u0637\u0628\u064a\u0642 Metric \u0645\u0646 \u0627\u0644\u0639\u0646\u0627\u0621 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0646\u0638\u064a\u0645 \u0643\u0644 \u0623\u0645\u0648\u0631\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u0643\u0627\u0646 \u0648\u0627\u062d\u062f. \u064a\u062a\u064a\u062d \u0644\u0643 \u0627\u0644\u0648\u0635\u0648\u0644 \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0633\u0631\u064a\u0639 \u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0643\u060c \u0648\u064a\u0623\u062a\u064a \u0628\u062a\u0642\u0627\u0631\u064a\u0631 \u0622\u0644\u064a\u0629\u060c \u0648\u064a\u0648\u0641\u0631 \u0644\u0648\u062d\u0629 \u062a\u062d\u0643\u0645 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0641\u0639\u0644\u064a\u060c \u0648\u064a\u0642\u062f\u0645 \u0631\u0624\u0649 \u062a\u062c\u0627\u0631\u064a\u0629 \u062e\u0627\u0635\u0629 \u0628\u0634\u0631\u0643\u062a\u0643\u060c \u0648\u064a\u062c\u0631\u064a \u062a\u062f\u0642\u064a\u0642\u064b\u0627 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0641\u0639\u0644\u064a\u060c \u0648\u064a\u0633\u0645\u062d \u0644\u0643 \u0628\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u062c\u0644 \u0644\u0625\u064a\u0635\u0627\u0644\u0627\u062a\u0643. \u0628\u0645\u062c\u0631\u062f \u0623\u0646 \u064a\u062a\u0645\u062a\u0639 \u0643\u0644 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0628\u0627\u0644\u0623\u062a\u0645\u062a\u0629\u060c \u0648\u064a\u062a\u0645 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0628\u0644\u0645\u062d\u0629.&nbsp;<\/p>\n\n\n\n<p>\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0643\u0648\u0646\u0647\u0627 \u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u0644\u0635\u062d\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0641\u0648\u0631\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u064a\u0648\u0641\u0631 Metric \u0623\u062f\u0648\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0647\u0627\u0645\u0629 \u0644\u0631\u0648\u0627\u062f \u0627\u0644\u0623\u0639\u0645\u0627\u0644. \u064a\u0645\u0643\u0646\u0647 \u0623\u0646 \u064a\u0645\u0643\u0646 \u0645\u0624\u0633\u0633\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0645\u0646 \u0625\u062c\u0631\u0627\u0621 \u062a\u0648\u0642\u0639\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0644\u0644\u0645\u0633\u062a\u0642\u0628\u0644 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0641\u0639\u0644\u064a. \u0648\u0647\u0630\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0648\u0636\u0639 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0630\u0643\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0627\u0644\u064a \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0635\u0627\u0631\u0645 \u0628\u0647\u0630\u0647 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u062a\u062c\u0646\u0628 \u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629.&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>It is often said founders have to wear more than one hat. If truth be told, as a startup founder you would initially be juggling all hats at once. Successful executives know everything about the business they run especially the finances. Yet, most aspiring entrepreneurs seem to be allergic to accounting and rightfully so. Founders are creative people, they shouldn\u2019t be bothered with boring accounting matters. Honestly, even if it isn\u2019t the most interesting topic when you\u2019re starting a business, the success of your business relies on competent accounting.&nbsp; No matter what business you run, or what your size is, finance is the lifeblood of your business. While Metric helps you manage every aspect of your business finance and accounting, we still want you to know the basics of accounting. Not only does this equips you to understand your financial reports better, but also empowers you to present your business in a better way.&nbsp; Today, we\u2019d be diving deep into the concept of revenue recognition. Since this is specific to accrual basis accounting, let us first find out what accrual accounting is.&nbsp; Accrual vs Cash basis Accounting An accounting method is based on rules that your business must follow when reporting revenues and expenses. Cash basis and accrual basis are the two main accounting methods. The key difference between the cash and accrual methods relates to the timing of revenue and expenses recognition. Both the methods have their benefits and drawbacks.&nbsp; Cash basis accounting Cash basis accounting recognizes revenue when cash is received and when expenses are paid. To further simplify it, according to this method your revenue is the amount that has already been paid to you, the pending payments and expenses don\u2019t count. The reason solopreneurs choose cash basis accounting is because it\u2019s: Accrual accounting Accrual accounting recognizes both revenue and expenses when earned, not when received or paid. What this means is that, when you have delivered a service or product, the decided payment is already recognized as revenue even if you haven\u2019t received it yet. This method provides a much more accurate summary of your business. How? This example would explain it better.&nbsp; Accrual Accounting provides a more accurate representation of a company\u2019s finances&nbsp; You see two profit loss statements in the pictures above. The one on the left uses cash basis accounting thus not received cash is not shown. Thus the net sales appear to be zero while the cost of goods sold is $2000. This statement shows a loss of $4000. This is not an actual loss but the payments are pending.&nbsp; On the other hand, the picture on right uses accrual accounting. It shows net sales of $12,000 for the cost of goods sold $2000, though the payment is not received yet. This statement shows a net profit of $8000, which is accurate once payment is received. This is how this method shows a more accurate picture of the business finances.&nbsp; Accrual is considered a better approach for larger companies with more employees. Businesses that extend credit to customers or use credit with their suppliers can attain a more accurate picture of their overall financial health with accrual accounting. &nbsp;How does Metric simplifies accrual Accounting? The only reason businesses hesitate to use accrual accounting is the time and effort required to track and maintain the records. It requires frequent check-ups, tracking of accounts receivable and payable, detailed bookkeeping and manage prepaid and deferred assets.&nbsp; Metric does all these tedious tasks for you, and lets you enjoy the perks of accrual accounting. The app lets you see your incoming and outgoing cash on a daily basis keeps a cloud-based real-time dashboard for you to view your financial health, and handles invoices, accounts, bills, payrolls and taxes for its customers. The metric app automates and streamlines the process which reduces errors and staff costs.&nbsp; What is Revenue Recognition?&nbsp; Revenue recognition is an aspect of accrual accounting that specifies when and how businesses \u201crecognize\u201d or record their revenue. The revenue recognition principle says that revenue should be recorded when it has been earned, not received. When you provide a product or service to a customer, the amount of the created invoice is recorded in your revenue, this is called revenue earned. When you actually receive the payment, that is the revenue received.&nbsp; To ensure uniformity in all financial reports, all companies must abide by a defined accrual accounting and revenue recognition practice. However, different countries and industries had their separate set of rules, which created disjointed and fragmented revenue recognition standards. This made it challenging to fairly compare the performance of companies globally. To solve this problem, FASB and IASB created joint regulations called ASC 606 (in the US) and IFRS 15 (internationally), which set a new, shared framework for recognizing revenue across industries and business models. Requirements for Revenue Recognition Model The joint standards outlined in ASC 606 and IFRS 15 require that companies adhere to a five-step revenue recognition model. Set credit terms for your customer. When you make a contract with a customer, prepare the invoice that mentions the service, charges and credit terms. Credit terms indicate the number of days the customer has to pay that invoice. A customer agreeing to those credit terms is obliged to pay within the stated number of days. A contract can be a formal written agreement, as is often the case with service-based businesses, or a receipt for a point-of-sale purchase at a retail store.&nbsp; There should always be clarity and transparency regarding your performance obligations to the customer. The term \u201cperformance obligation\u201d refers to a \u201cdistinct\u201d product or service that the seller has agreed to deliver. The exact transaction price for the product or service needs to be finalized and presented to the client before recognizing revenue. Along with the direct charges, the right to return and potential discounts also come under transaction price.&nbsp; Assign a price to each performance obligation in the contract. Base the prices on relative standalone selling prices like the<\/p>","protected":false},"author":1,"featured_media":9765,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"qubely_global_settings":"","qubely_interactions":"","content-type":"","om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4,5],"tags":[],"aioseo_notices":[],"qubely_featured_image_url":{"full":["http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-scaled.jpg",2560,1720,false],"landscape":["http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-1200x750.jpg",1200,750,true],"portraits":["http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-540x320.jpg",540,320,true],"thumbnail":["http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-150x150.jpg",150,150,true],"medium":["http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-300x202.jpg",300,202,true],"medium_large":["http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-768x516.jpg",768,516,true],"large":["http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-1024x688.jpg",1024,688,true],"1536x1536":["http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-1536x1032.jpg",1536,1032,true],"2048x2048":["http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-2048x1376.jpg",2048,1376,true],"trp-custom-language-flag":["http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-scaled.jpg",18,12,false],"tp-image-grid":["http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-scaled.jpg",700,470,false],"qubely_landscape":["http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-1200x750.jpg",1200,750,true],"qubely_portrait":["http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-540x320.jpg",540,320,true],"qubely_thumbnail":["http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-140x100.jpg",140,100,true]},"qubely_author":{"display_name":"admin","author_link":"http:\/\/3.64.222.205\/ar\/author\/admin\/"},"qubely_comment":3,"qubely_category":"<a href=\"http:\/\/3.64.222.205\/ar\/category\/finance\/\" rel=\"category tag\">Finance<\/a> <a href=\"http:\/\/3.64.222.205\/ar\/category\/startups\/\" rel=\"category tag\">Startups<\/a>","qubely_excerpt":"It is often said founders have to wear more than one hat. If truth be told, as a startup founder you would initially be juggling all hats at once. Successful executives know everything about the business they run especially the finances. Yet, most aspiring entrepreneurs seem to be allergic to accounting and rightfully so. Founders&hellip;","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Essential Guide to understand Revenue Recognition - Metric - The most founder friendly finance app in the world!<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Essential Guide to understand Revenue Recognition - Metric - The most founder friendly finance app in the world!\" \/>\n<meta property=\"og:description\" content=\"It is often said founders have to wear more than one hat. If truth be told, as a startup founder you would initially be juggling all hats at once. Successful executives know everything about the business they run especially the finances. Yet, most aspiring entrepreneurs seem to be allergic to accounting and rightfully so. Founders are creative people, they shouldn\u2019t be bothered with boring accounting matters. Honestly, even if it isn\u2019t the most interesting topic when you\u2019re starting a business, the success of your business relies on competent accounting.&nbsp; No matter what business you run, or what your size is, finance is the lifeblood of your business. While Metric helps you manage every aspect of your business finance and accounting, we still want you to know the basics of accounting. Not only does this equips you to understand your financial reports better, but also empowers you to present your business in a better way.&nbsp; Today, we\u2019d be diving deep into the concept of revenue recognition. Since this is specific to accrual basis accounting, let us first find out what accrual accounting is.&nbsp; Accrual vs Cash basis Accounting An accounting method is based on rules that your business must follow when reporting revenues and expenses. Cash basis and accrual basis are the two main accounting methods. The key difference between the cash and accrual methods relates to the timing of revenue and expenses recognition. Both the methods have their benefits and drawbacks.&nbsp; Cash basis accounting Cash basis accounting recognizes revenue when cash is received and when expenses are paid. To further simplify it, according to this method your revenue is the amount that has already been paid to you, the pending payments and expenses don\u2019t count. The reason solopreneurs choose cash basis accounting is because it\u2019s: Accrual accounting Accrual accounting recognizes both revenue and expenses when earned, not when received or paid. What this means is that, when you have delivered a service or product, the decided payment is already recognized as revenue even if you haven\u2019t received it yet. This method provides a much more accurate summary of your business. How? This example would explain it better.&nbsp; Accrual Accounting provides a more accurate representation of a company\u2019s finances&nbsp; You see two profit loss statements in the pictures above. The one on the left uses cash basis accounting thus not received cash is not shown. Thus the net sales appear to be zero while the cost of goods sold is $2000. This statement shows a loss of $4000. This is not an actual loss but the payments are pending.&nbsp; On the other hand, the picture on right uses accrual accounting. It shows net sales of $12,000 for the cost of goods sold $2000, though the payment is not received yet. This statement shows a net profit of $8000, which is accurate once payment is received. This is how this method shows a more accurate picture of the business finances.&nbsp; Accrual is considered a better approach for larger companies with more employees. Businesses that extend credit to customers or use credit with their suppliers can attain a more accurate picture of their overall financial health with accrual accounting. &nbsp;How does Metric simplifies accrual Accounting? The only reason businesses hesitate to use accrual accounting is the time and effort required to track and maintain the records. It requires frequent check-ups, tracking of accounts receivable and payable, detailed bookkeeping and manage prepaid and deferred assets.&nbsp; Metric does all these tedious tasks for you, and lets you enjoy the perks of accrual accounting. The app lets you see your incoming and outgoing cash on a daily basis keeps a cloud-based real-time dashboard for you to view your financial health, and handles invoices, accounts, bills, payrolls and taxes for its customers. The metric app automates and streamlines the process which reduces errors and staff costs.&nbsp; What is Revenue Recognition?&nbsp; Revenue recognition is an aspect of accrual accounting that specifies when and how businesses \u201crecognize\u201d or record their revenue. The revenue recognition principle says that revenue should be recorded when it has been earned, not received. When you provide a product or service to a customer, the amount of the created invoice is recorded in your revenue, this is called revenue earned. When you actually receive the payment, that is the revenue received.&nbsp; To ensure uniformity in all financial reports, all companies must abide by a defined accrual accounting and revenue recognition practice. However, different countries and industries had their separate set of rules, which created disjointed and fragmented revenue recognition standards. This made it challenging to fairly compare the performance of companies globally. To solve this problem, FASB and IASB created joint regulations called ASC 606 (in the US) and IFRS 15 (internationally), which set a new, shared framework for recognizing revenue across industries and business models. Requirements for Revenue Recognition Model The joint standards outlined in ASC 606 and IFRS 15 require that companies adhere to a five-step revenue recognition model. Set credit terms for your customer. When you make a contract with a customer, prepare the invoice that mentions the service, charges and credit terms. Credit terms indicate the number of days the customer has to pay that invoice. A customer agreeing to those credit terms is obliged to pay within the stated number of days. A contract can be a formal written agreement, as is often the case with service-based businesses, or a receipt for a point-of-sale purchase at a retail store.&nbsp; There should always be clarity and transparency regarding your performance obligations to the customer. The term \u201cperformance obligation\u201d refers to a \u201cdistinct\u201d product or service that the seller has agreed to deliver. The exact transaction price for the product or service needs to be finalized and presented to the client before recognizing revenue. Along with the direct charges, the right to return and potential discounts also come under transaction price.&nbsp; Assign a price to each performance obligation in the contract. Base the prices on relative standalone selling prices like the\" \/>\n<meta property=\"og:url\" content=\"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/\" \/>\n<meta property=\"og:site_name\" content=\"Metric - The most founder friendly finance app in the world!\" \/>\n<meta property=\"article:published_time\" content=\"2022-09-01T05:51:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-01T06:09:49+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0643\u064f\u062a\u0628 \u0628\u0648\u0627\u0633\u0637\u0629\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 \u062f\u0642\u0627\u0626\u0642\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/\",\"url\":\"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/\",\"name\":\"The Essential Guide to understand Revenue Recognition - Metric - The most founder friendly finance app in the world!\",\"isPartOf\":{\"@id\":\"https:\/\/3.64.222.205\/#website\"},\"primaryImageOfPage\":{\"@id\":\"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/#primaryimage\"},\"image\":{\"@id\":\"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/#primaryimage\"},\"thumbnailUrl\":\"http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-scaled.jpg\",\"datePublished\":\"2022-09-01T05:51:34+00:00\",\"dateModified\":\"2023-06-01T06:09:49+00:00\",\"author\":{\"@id\":\"https:\/\/3.64.222.205\/#\/schema\/person\/ad6a22f96657e30006791dd2586792a3\"},\"breadcrumb\":{\"@id\":\"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/#primaryimage\",\"url\":\"http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-scaled.jpg\",\"contentUrl\":\"http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-scaled.jpg\",\"width\":2560,\"height\":1720},{\"@type\":\"BreadcrumbList\",\"@id\":\"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/3.64.222.205\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Essential Guide to understand Revenue Recognition\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/3.64.222.205\/#website\",\"url\":\"https:\/\/3.64.222.205\/\",\"name\":\"Metric - The most founder friendly finance app in the world!\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/3.64.222.205\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"ar\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/3.64.222.205\/#\/schema\/person\/ad6a22f96657e30006791dd2586792a3\",\"name\":\"admin\",\"sameAs\":[\"http:\/\/65.2.179.186\"],\"url\":\"http:\/\/3.64.222.205\/ar\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Essential Guide to understand Revenue Recognition - Metric - The most founder friendly finance app in the world!","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/","og_locale":"ar_AR","og_type":"article","og_title":"The Essential Guide to understand Revenue Recognition - Metric - The most founder friendly finance app in the world!","og_description":"It is often said founders have to wear more than one hat. If truth be told, as a startup founder you would initially be juggling all hats at once. Successful executives know everything about the business they run especially the finances. Yet, most aspiring entrepreneurs seem to be allergic to accounting and rightfully so. Founders are creative people, they shouldn\u2019t be bothered with boring accounting matters. Honestly, even if it isn\u2019t the most interesting topic when you\u2019re starting a business, the success of your business relies on competent accounting.&nbsp; No matter what business you run, or what your size is, finance is the lifeblood of your business. While Metric helps you manage every aspect of your business finance and accounting, we still want you to know the basics of accounting. Not only does this equips you to understand your financial reports better, but also empowers you to present your business in a better way.&nbsp; Today, we\u2019d be diving deep into the concept of revenue recognition. Since this is specific to accrual basis accounting, let us first find out what accrual accounting is.&nbsp; Accrual vs Cash basis Accounting An accounting method is based on rules that your business must follow when reporting revenues and expenses. Cash basis and accrual basis are the two main accounting methods. The key difference between the cash and accrual methods relates to the timing of revenue and expenses recognition. Both the methods have their benefits and drawbacks.&nbsp; Cash basis accounting Cash basis accounting recognizes revenue when cash is received and when expenses are paid. To further simplify it, according to this method your revenue is the amount that has already been paid to you, the pending payments and expenses don\u2019t count. The reason solopreneurs choose cash basis accounting is because it\u2019s: Accrual accounting Accrual accounting recognizes both revenue and expenses when earned, not when received or paid. What this means is that, when you have delivered a service or product, the decided payment is already recognized as revenue even if you haven\u2019t received it yet. This method provides a much more accurate summary of your business. How? This example would explain it better.&nbsp; Accrual Accounting provides a more accurate representation of a company\u2019s finances&nbsp; You see two profit loss statements in the pictures above. The one on the left uses cash basis accounting thus not received cash is not shown. Thus the net sales appear to be zero while the cost of goods sold is $2000. This statement shows a loss of $4000. This is not an actual loss but the payments are pending.&nbsp; On the other hand, the picture on right uses accrual accounting. It shows net sales of $12,000 for the cost of goods sold $2000, though the payment is not received yet. This statement shows a net profit of $8000, which is accurate once payment is received. This is how this method shows a more accurate picture of the business finances.&nbsp; Accrual is considered a better approach for larger companies with more employees. Businesses that extend credit to customers or use credit with their suppliers can attain a more accurate picture of their overall financial health with accrual accounting. &nbsp;How does Metric simplifies accrual Accounting? The only reason businesses hesitate to use accrual accounting is the time and effort required to track and maintain the records. It requires frequent check-ups, tracking of accounts receivable and payable, detailed bookkeeping and manage prepaid and deferred assets.&nbsp; Metric does all these tedious tasks for you, and lets you enjoy the perks of accrual accounting. The app lets you see your incoming and outgoing cash on a daily basis keeps a cloud-based real-time dashboard for you to view your financial health, and handles invoices, accounts, bills, payrolls and taxes for its customers. The metric app automates and streamlines the process which reduces errors and staff costs.&nbsp; What is Revenue Recognition?&nbsp; Revenue recognition is an aspect of accrual accounting that specifies when and how businesses \u201crecognize\u201d or record their revenue. The revenue recognition principle says that revenue should be recorded when it has been earned, not received. When you provide a product or service to a customer, the amount of the created invoice is recorded in your revenue, this is called revenue earned. When you actually receive the payment, that is the revenue received.&nbsp; To ensure uniformity in all financial reports, all companies must abide by a defined accrual accounting and revenue recognition practice. However, different countries and industries had their separate set of rules, which created disjointed and fragmented revenue recognition standards. This made it challenging to fairly compare the performance of companies globally. To solve this problem, FASB and IASB created joint regulations called ASC 606 (in the US) and IFRS 15 (internationally), which set a new, shared framework for recognizing revenue across industries and business models. Requirements for Revenue Recognition Model The joint standards outlined in ASC 606 and IFRS 15 require that companies adhere to a five-step revenue recognition model. Set credit terms for your customer. When you make a contract with a customer, prepare the invoice that mentions the service, charges and credit terms. Credit terms indicate the number of days the customer has to pay that invoice. A customer agreeing to those credit terms is obliged to pay within the stated number of days. A contract can be a formal written agreement, as is often the case with service-based businesses, or a receipt for a point-of-sale purchase at a retail store.&nbsp; There should always be clarity and transparency regarding your performance obligations to the customer. The term \u201cperformance obligation\u201d refers to a \u201cdistinct\u201d product or service that the seller has agreed to deliver. The exact transaction price for the product or service needs to be finalized and presented to the client before recognizing revenue. Along with the direct charges, the right to return and potential discounts also come under transaction price.&nbsp; Assign a price to each performance obligation in the contract. Base the prices on relative standalone selling prices like the","og_url":"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/","og_site_name":"Metric - The most founder friendly finance app in the world!","article_published_time":"2022-09-01T05:51:34+00:00","article_modified_time":"2023-06-01T06:09:49+00:00","og_image":[{"width":2560,"height":1720,"url":"http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-scaled.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"\u0643\u064f\u062a\u0628 \u0628\u0648\u0627\u0633\u0637\u0629":"admin","\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631":"7 \u062f\u0642\u0627\u0626\u0642"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/","url":"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/","name":"The Essential Guide to understand Revenue Recognition - Metric - The most founder friendly finance app in the world!","isPartOf":{"@id":"https:\/\/3.64.222.205\/#website"},"primaryImageOfPage":{"@id":"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/#primaryimage"},"image":{"@id":"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/#primaryimage"},"thumbnailUrl":"http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-scaled.jpg","datePublished":"2022-09-01T05:51:34+00:00","dateModified":"2023-06-01T06:09:49+00:00","author":{"@id":"https:\/\/3.64.222.205\/#\/schema\/person\/ad6a22f96657e30006791dd2586792a3"},"breadcrumb":{"@id":"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/#primaryimage","url":"http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-scaled.jpg","contentUrl":"http:\/\/3.64.222.205\/wp-content\/uploads\/2022\/09\/pexels-rdne-stock-project-7947656-1-scaled.jpg","width":2560,"height":1720},{"@type":"BreadcrumbList","@id":"http:\/\/3.64.222.205\/ar\/2022\/09\/01\/understand-revenue-recognition\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/3.64.222.205\/"},{"@type":"ListItem","position":2,"name":"The Essential Guide to understand Revenue Recognition"}]},{"@type":"WebSite","@id":"https:\/\/3.64.222.205\/#website","url":"https:\/\/3.64.222.205\/","name":"Metric - The most founder friendly finance app in the world!","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/3.64.222.205\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"ar"},{"@type":"Person","@id":"https:\/\/3.64.222.205\/#\/schema\/person\/ad6a22f96657e30006791dd2586792a3","name":"admin","sameAs":["http:\/\/65.2.179.186"],"url":"http:\/\/3.64.222.205\/ar\/author\/admin\/"}]}},"_links":{"self":[{"href":"http:\/\/3.64.222.205\/ar\/wp-json\/wp\/v2\/posts\/4508"}],"collection":[{"href":"http:\/\/3.64.222.205\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/3.64.222.205\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/3.64.222.205\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/3.64.222.205\/ar\/wp-json\/wp\/v2\/comments?post=4508"}],"version-history":[{"count":0,"href":"http:\/\/3.64.222.205\/ar\/wp-json\/wp\/v2\/posts\/4508\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/3.64.222.205\/ar\/wp-json\/wp\/v2\/media\/9765"}],"wp:attachment":[{"href":"http:\/\/3.64.222.205\/ar\/wp-json\/wp\/v2\/media?parent=4508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/3.64.222.205\/ar\/wp-json\/wp\/v2\/categories?post=4508"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/3.64.222.205\/ar\/wp-json\/wp\/v2\/tags?post=4508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}