delivery obligation [2 entries]
- delivery obligation G 経 交付債務 G 経 証
- This obligation is deemed to have been fulfilled at the time the products or finished goods are delivered to the customer and the customer acquires control of those products or finished goods, and revenue is recognized at that time of delivery. G 経 当該履行義務は、商品又は製品を引き渡す一時点において、顧客が当該商品又は製品に対する支配を獲得して充足されると判断し、引渡時点で収益を認識しております。 G 経 証