Trade discounts, sales returns and allowances incurred in the same period of consumption of products, goods and services are adjusted a decrease in revenue in the incurring period

Recording revenues from distributed dividends and earnings by money incurring in the period from contributed capital investment activity

Value of goods, materials, semi-finished products outsourced by outsiders; Value of goods consigned to agents for sales, consignment (not yet identified to be sold);

For transactions from which obligations of the seller arising at the current time and in the future, turnovers must be allocated according to the fair value of each obligation and…