Revenuefrom serviceDr.CashCr.ServiceRevenue11
11 Revenue from service Dr. Cash Cr. Service Revenue
Interest,royalties and dividends口Revenue arising from the use by others of entityassets yielding interest, royalties and dividendsshall be recognized when:(a)itis probablethatthe economicbenefitsassociated with the transaction will flow to theentity;and(b)the amount of the revenue canbemeasuredreliably.12
12 Interest, royalties and dividends Revenue arising from the use by others of entity assets yielding interest, royalties and dividends shall be recognized when: (a) it is probable that the economic benefits associated with the transaction will flow to the entity; and (b) the amount of the revenue can be measured reliably
日Interestsand dividends should berecognizedonce they are declared or accrued.Dr.Interest/DividendReceivableCr.InvestmentIncome13
13 Interests and dividends should be recognized once they are declared or accrued. Dr. Interest/Dividend Receivable Cr. Investment Income