Results 1 to 10 of about 57,176 (265)
MAB, 2019 IFRS 15 Revenue from Contracts with Customers is voor het eerst van toepassing op jaarrekeningen met een boekjaar aanvangend op of na 1 januari 2018. Wij analyseren de effecten van deze nieuwe standaard voor 66 Europese beursgenoteerde ondernemingen.
Katja Van der Kuij-Groenberg +1 more
doaj +4 more sources
Toelichting verwachte impact van IFRS 9 en IFRS 15 [PDF]
MAB, 2018 IAS 8 bevat de verplichting om informatie te verstrekken over nieuwe standaarden die nog niet toegepast hoeven te worden. In de 2017-jaarrekening geldt dat met name voor IFRS 9 ‘Financial Instruments’ en IFRS 15 ‘Revenue from Contracts with Customers ...
Kees Roozen, Maarten Pronk
doaj +5 more sources
Dampak IFRS 15 Bagi Laporan Keuangan Perusahaan Konstruksi [PDF]
Keberlanjutan, 2020 This study aims to analyze the impact of the implementation of IFRS 15 associated with the recognition of contract revenue with customers at the Boygues SA company in France. The research method used in this study is a qualitative method.
Moch Yasin Dwi Ervinda +1 more
doaj +2 more sources
Assessing the CFO'S Perspective on IFRS 15 Implementation [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2023 Income recognition is a very complex field that arises from the user's interest in this indicator, and it can even be the basis for errors and scams in its understanding.
Monica-Laura ZLATI +1 more
doaj +2 more sources
Single center clinical analysis of prognostic factors affecting invasive fungal rhinosinusitis [PDF]
Frontiers in SurgeryObjectiveTo investigate the factors affecting the prognosis of invasive fungal rhinosinusitis (IFRS) by statistically analyzing clinical data collected from a single-center cohort of patients.MethodsA retrospective analysis was conducted on 43 ...
Ming Liu +6 more
doaj +2 more sources
Revenue recognition disclosure quality in the financial statements of Dutch construction companies [PDF]
MAB, 2022 This study focuses on the revenue recognition disclosure quality of Dutch construction companies for a sample of both IFRS and Dutch GAAP applying companies.
Roy van Duuren, Ralph ter Hoeven
doaj +3 more sources
The determinants and effects of the early adoption of IFRS 15:Evidence from a developing country
Cogent Business & Management, 2023 Our study examines the determinants (especially governance and board characteristics) of the early adoption of the International Financial Reporting Standard 15 (IFRS 15) in a developing market—namely, the Egyptian Stock Exchange.
Laila Aladwey, Ahmed Diab
doaj +1 more source
The effects of real estate business on revenue accounting in Vietnam’s real estate enterprises
Ho Chi Minh City Open University Journal of Science - Economics and Business Administration, 2022 International Financial Reporting Standards (IFRS) 15, which was issued and has taken effect since 2018, replaced IAS 18 - Revenue, International Accounting Standards (IAS) 11 -Construction Contract.
Nguyen Ngoc Hien
doaj +1 more source
Kwaliteit toelichting omzet in jaarrekening van Europese bouwondernemingen [PDF]
MAB, 2020 In dit artikel wordt de toepassing van IFRS 15 Revenue from Contract with Customers onderzocht voor een populatie van bouwondernemingen en projectontwikkelaars over de boekjaren 2018 en 2019.
Roy van Duuren, Ralph ter Hoeven
doaj +3 more sources
Revista Direito Tributário Atual, 2021 O presente trabalho tem por escopo realizar uma análise teórica básica ao Pronunciamento CPC 47 – Receita de Contrato com Cliente, obrigatório no Brasil a partir de 1º de janeiro de 2018, com o objetivo de discutir potenciais questões tributárias emergentes dessa nova norma contábil sobre reconhecimento de receitas.
openaire +1 more source