IFRS Freight Accounting Standards
Quelle: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-15-revenue-from-contracts-with-customers/
TL;DR
IFRS Freight Accounting Standards are the set of principles and guidelines established within the International Financial Reporting Standards (IFRS) that govern the recognition, measurement, presentation, and disclosure of costs and revenues related to the transportation of goods. This encompasses the treatment of freight expenses as part of cost of goods sold, the allocation of shipping or handling revenues, and the …
IFRS Freight Accounting Standards are the set of principles and guidelines established within the International Financial Reporting Standards (IFRS) that govern the recognition, measurement, presentation, and disclosure of costs and revenues related to the transportation of goods. This encompasses the treatment of freight expenses as part of cost of goods sold, the allocation of shipping or handling revenues, and the required disclosures in the financial statements under IFRS 15 (Revenue from Contracts with Customers) and IFRS 16 (Leases).
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