{"id":10121,"date":"2022-07-04T11:03:38","date_gmt":"2022-07-04T11:03:38","guid":{"rendered":"https:\/\/tridenstechnology.com\/?p=10121"},"modified":"2022-07-29T14:03:35","modified_gmt":"2022-07-29T14:03:35","slug":"%d9%85%d8%b9%d9%8a%d8%a7%d8%b1-%d8%a7%d9%84%d8%a7%d8%b9%d8%aa%d8%b1%d8%a7%d9%81-%d8%a8%d8%a7%d9%84%d8%a5%d9%8a%d8%b1%d8%a7%d8%af%d8%a7%d8%aa-asc-606","status":"publish","type":"post","link":"https:\/\/tridenstechnology.com\/ar\/asc-606-revenue-recognition-standard\/","title":{"rendered":"\u0645\u0627 \u0647\u0648 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a ASC 606\u061f"},"content":{"rendered":"<p>ASC 606 \u0647\u064a \u0644\u0627\u0626\u062d\u0629 \u0645\u0648\u062d\u062f\u0629 \u0644\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 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data-level=\"3\">\u0627\u0644\u062e\u0637\u0648\u0629 4: \u062a\u062e\u0635\u064a\u0635 \u0633\u0639\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629<\/a><\/li><li><a href=\"#h-step-5-recognize-revenue-as-performance-obligation\" data-level=\"3\">\u0627\u0644\u062e\u0637\u0648\u0629 5: \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0643\u0627\u0644\u062a\u0632\u0627\u0645 \u0623\u062f\u0627\u0621<\/a><\/li><\/ul><\/li><li><a href=\"#h-asc-606-revenue-recognition-standard-control-transition\" data-level=\"2\">\u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a ASC 606<\/a><\/li><li><a href=\"#h-practical-implementation-of-asc-606\" data-level=\"2\">\u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0639\u0645\u0644\u064a 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\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 606 \u0627\u0644\u062a\u0648\u062d\u064a\u062f \u0648\u0627\u0644\u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0642\u064a\u0627\u0633\u064a \u0641\u064a <a href=\"https:\/\/tridenstechnology.com\/what-is-billing-and-revenue-management-brm\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/a>. \u064a\u0648\u0641\u0631 ASC 606 \u0627\u062a\u0633\u0627\u0642\u064b\u0627 \u0639\u0627\u0644\u0645\u064a\u064b\u0627 \u0644\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0643\u062a\u0633\u0628\u0629 \u0623\u0648 \u0628\u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a. \u0643\u0645\u0627 \u064a\u062a\u0637\u0644\u0628 \u0623\u064a\u0636\u064b\u0627 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\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u062f \u0645\u0639 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u064a\u0623\u062e\u0630 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 <a href=\"https:\/\/tridenstechnology.com\/what-is-customer-lifetime-value-clv\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629 \u0644\u0644\u0639\u0645\u064a\u0644<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-asc-606-effective-dates\">\u062a\u0648\u0627\u0631\u064a\u062e \u0633\u0631\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u064a 606<\/h2>\n\n\n\n<p>\u062a\u0645 \u0625\u0646\u0634\u0627\u0621 \u062a\u062f\u0648\u064a\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (ASC 606) \u0641\u064a \u0639\u0627\u0645 2014 \u0645\u0646 \u0642\u0628\u0644 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (FASB). \u0648\u0643\u0627\u0646 \u0645\u0646 \u0627\u0644\u0645\u0642\u0631\u0631 \u0623\u0646 \u064a\u0628\u062f\u0623 \u0627\u0644\u0639\u0645\u0644 \u0628\u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0639\u0627\u0645 2018 \u0648\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u062a\u0627\u0644\u064a. \u0641\u064a \u064a\u0648\u0646\u064a\u0648\/\u062d\u0632\u064a\u0631\u0627\u0646 2020\u060c \u0623\u0635\u062f\u0631 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0639\u062f\u064a\u0644\u0627\u064b \u062c\u062f\u064a\u062f\u064b\u0627 \u0643\u062a\u0639\u062f\u064a\u0644 \u0634\u0627\u0645\u0644 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0645 \u062a\u062a\u0628\u0646\u064e\u0651 \u0628\u0639\u062f \u0645\u0639\u064a\u0627\u0631 ASC 606. \u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u062a\u0648\u0627\u0631\u064a\u062e \u0633\u0631\u064a\u0627\u0646 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 606 <a href=\"https:\/\/www.fasb.org\/Page\/PageContent?PageId=\/standards\/accounting-standards-updateseffective-dates.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u0647\u0646\u0627<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-asc-606-s-5-step-framework-for-determining-revenue-recognition\">\u0625\u0637\u0627\u0631 \u0639\u0645\u0644 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a 606 \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a 606 \u0627\u0644\u0645\u0643\u0648\u0646 \u0645\u0646 5 \u062e\u0637\u0648\u0627\u062a \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/h2>\n\n\n\n<p>\u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u062a\u063a\u064a\u064a\u0631 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a. \u0642\u062f \u064a\u062e\u062a\u0627\u0631 \u0627\u0644\u0628\u0639\u0636 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\u0628\u0634\u0643\u0644 \u0645\u0646\u0647\u062c\u064a.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u062a\u0639\u0631\u064a\u0641 \u0639\u0642\u062f \u0627\u0644\u0639\u0645\u064a\u0644<\/li><li>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621<\/li><li>\u0633\u0639\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629<\/li><li>\u062a\u062e\u0635\u064a\u0635 \u0633\u0639\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621<\/li><li>\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/tridenstechnology.com\/wp-content\/uploads\/2021\/09\/ASC-606-5-step-approach-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/tridenstechnology.com\/wp-content\/uploads\/2021\/09\/ASC-606-5-step-approach-1024x576.jpg\" alt=\"\u0646\u0647\u062c ASC 606 \u0627\u0644\u0645\u0643\u0648\u0646 \u0645\u0646 5 \u062e\u0637\u0648\u0627\u062a\" class=\"wp-image-7404\" srcset=\"https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/ASC-606-5-step-approach-1024x576.jpg 1024w, https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/ASC-606-5-step-approach-300x169.jpg 300w, https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/ASC-606-5-step-approach-768x432.jpg 768w, https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/ASC-606-5-step-approach-1536x864.jpg 1536w, https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/ASC-606-5-step-approach-scaled.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-step-1-identify-the-contract-with-a-customer\">\u0627\u0644\u062e\u0637\u0648\u0629 1: \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0639\u0642\u062f \u0645\u0639 \u0627\u0644\u0639\u0645\u064a\u0644<\/h3>\n\n\n\n<p>\u0641\u064a \u0623\u0628\u0633\u0637 \u0623\u0634\u0643\u0627\u0644\u0647\u060c \u0627\u0644\u0639\u0642\u062f \u0647\u0648 \u0627\u062a\u0641\u0627\u0642 \u0628\u064a\u0646 \u0643\u064a\u0627\u0646\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u064a\u062a\u0645 \u0641\u064a\u0647 \u062a\u0634\u0643\u064a\u0644 \u0627\u0644\u062d\u0642\u0648\u0642 \u0648\u0627\u0644\u0648\u0627\u062c\u0628\u0627\u062a \u0648\u0625\u0646\u0641\u0627\u0630\u0647\u0627. \u064a\u062a\u0639\u0627\u0645\u0644 ASC 606 \u0645\u0639 \u0627\u0644\u0639\u0642\u062f 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\u0648\u064a\u0645\u0643\u0646\u0647\u0645 \u062f\u0627\u0626\u0645\u064b\u0627 \u0627\u062e\u062a\u064a\u0627\u0631 \u0634\u0631\u0627\u0621 \u062d\u0644\u0648\u0644 ASC 606 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0633\u0648\u0642. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c Tridens Monetization \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0629 \u0625\u0644\u0649 \u0627\u0644\u0633\u062d\u0627\u0628\u0629 <a href=\"https:\/\/tridenstechnology.com\/monetization\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0641\u0648\u062a\u0631\u0629<\/a> \u0648\u0642\u062f \u062a\u0645 \u0628\u0627\u0644\u0641\u0639\u0644 \u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0645\u0639\u064a\u0627\u0631 ASC 606 \u0641\u064a\u0647\u0627.<br>\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062b\u0631 \u0645\u0639\u064a\u0627\u0631 ASC 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\u062c\u0645\u064a\u0639 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629. \u064a\u0645\u0643\u0646 \u062a\u0641\u0633\u064a\u0631 \u0623\u0641\u0643\u0627\u0631 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a ASC 606 \u0628\u0639\u062f\u0629 \u0637\u0631\u0642. \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u0633\u062a\u062a\u0628\u0639 \u0643\u0644 \u0634\u0631\u0643\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0641\u0631\u064a\u062f\u0629 \u0645\u0646 \u0646\u0648\u0639\u0647\u0627 \u0644\u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631. \u0648\u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0645\u0648\u0642\u0639 \u0634\u0631\u0643\u062a\u0643 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0639\u064a\u0627\u0631 ASC 606\u060c \u0641\u0645\u0646 \u0627\u0644\u0645\u062d\u062a\u0645\u0644 \u0623\u0646 \u062a\u0648\u0627\u062c\u0647 \u0628\u0639\u0636 \u0627\u0644\u0635\u0639\u0648\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u0627\u0639\u062f \u0645\u0639\u064a\u0627\u0631 ASC 606 \u0641\u064a \u0627\u0644\u062a\u063a\u0644\u0628 \u0639\u0644\u064a\u0647\u0627.<\/p>\n\n\n\n<p>\u0647\u0644 \u062a\u0631\u064a\u062f \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0648\u0644 \u062d\u0644\u0648\u0644\u0646\u0627\u061f \u0627\u062a\u0631\u0643 \u062a\u0639\u0644\u064a\u0642\u064b\u0627 \u0623\u062f\u0646\u0627\u0647 \u0623\u0648&nbsp;<a href=\"https:\/\/tridenstechnology.com\/schedule-a-demo\/?product=Monetization\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u062c\u062f\u0648\u0644\u0629 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