Results 11 to 20 of about 57,176 (265)
Tikrit Journal of Administrative and Economic Sciences, 2023 هدف البحث إلى دراسة تأثير تطبيق متطلبات معيار IFRS 15 في إدارة أرباح شركات الاتصالات المدرجة في سوق مسقط للأوراق المالية، إذ أعد الباحثون قائمة فحص مكونة من (27) فقرة حسب متطلبات تطبيق معيار IFRS 15 لاختبار مستوى تطبيق المعيار المذكور في شركات الاتصالات
Tayseer Mohamed Jumaa Al-Falahi +2 more
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Analyzing the external auditor’s perception of the impact of IFRS 15 on the profitability and performance of emerging market companies [PDF]
Accounting and Financial Control, 2023 Revenue recognition is a very complex area due to user interest in this metric and can even lead to errors and fraud in its understanding. The difficulties of revenue recognition are well known to practitioners because, even if the principles and ...
Cristina Gabriela Cosmulese +2 more
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Percepties van opstellers van de jaarrekening op de kosten en baten van IFRS 15: Revenue From Contracts With Customers [PDF]
MAB, 2015 De nieuwe standaard voor omzetverantwoording, IFRS 15: Revenue from contracts with customers, is op 28 mei 2014 verschenen. IFRS 15 heeft als doel de regelgeving voor het verantwoorden van omzet te verduidelijken en een universeel model te creëren om ...
Haala Aarab +2 more
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Revenue recognition and measurement in accordance with IFRS 15 and the Polish GAAP – a comparison [PDF]
Zeszyty Teoretyczne Rachunkowości, 2021 Purpose: The aim of this article is to assess the scale of differences between IFRS 15 and Polish GAAP in terms of revenue recognition. Methodology/approach: The methods used include studies of professional articles and legal acts, including the Polish ...
Jerzy Gierusz
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The adequacy of IFRS 15 for revenue recognition in the construction industry
Journal of Economic and Financial Sciences, 2020 Orientation: IFRS 15 Revenue from Contract with Customers replaced the industry-specific financial reporting standard IAS 11 Construction Contracts, becoming effective on or after 1 January 2018.
Milan Van Wyk, Danie Coetsee
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Tikrit Journal of Administrative and Economic Sciences, 2022 هدفت الدراسة إلى تقدير النموذج القياسي لأثر تطبيق معيار الابلاغ المالي الدولي على جودة محاسبة الإيرادات بالتطبيق على عينة من الشركات الصناعية العاملة في )IFRS 15( محافظة السليمانية للعام 2021 ، وفق المنهج الوصفي التحليلي الكمي والنوعي، باستخدام استبانة ...
Bassira Majid Najm
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Impact of mandatory IFRS adoption on economic growth: the moderating role of Covid-19 crisis in developing countries [PDF]
Contabilitate şi Informatică de Gestiune, 2023 Research Question: Does Covid-19 crisis moderate significantly the relationship between mandatory International Financial Reporting Standards (IFRS) adoption and economic growth in developing countries, especially in the MENA (Middle East and North ...
Azzouz Elhamma
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Учёт. Анализ. Аудит, 2019 For the external users financial statements of an enterprise are the most important source of information about its financial condition. Changes in market value, solvency and creditworthiness, profitability, financial stability, and a number of other ...
IRINA А. Lisovskaya
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Buhalterinės Apskaitos Teorija ir Praktika, 2020 Revenue accounting is one of the most important areas of financial accounting. Revenue is one of the key absolute financial ratios that reflects the economic benefits generated by entities that result in increased shareholders‘ equity.
Darius Vaicekauskas
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International Journal of Finance & Banking Studies (2147-4486), 2020 Revenue is one of the most important performance and size indicators for businesses. A new standard, which has more comprehensive and comparable feature to eliminate the deficiencies in the IFRS (International Financial Reporting Standart)-15 Revenue From Customer Contracts Standard published on 15.01.2019 and the old revenue (IAS-18 Revenue and IAS ...
openaire +2 more sources