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SN Business & Economics, 2021
Companies preparing their financial statements under International Financial Reporting Standards (IFRS) have to adopt the newly issued IFRS 15—Revenue from Contracts with Customers and IFRS 16—Leases. This paper examines what significant effects these new IFRS may have on the financial statements of maritime companies.
Nicholas Belesis +3 more
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Companies preparing their financial statements under International Financial Reporting Standards (IFRS) have to adopt the newly issued IFRS 15—Revenue from Contracts with Customers and IFRS 16—Leases. This paper examines what significant effects these new IFRS may have on the financial statements of maritime companies.
Nicholas Belesis +3 more
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Challenges and Controversies Related to IFRS 15 Implementation
2021Since September 2002, the new waves of international accounting standards have boosted, having as epicenter the US FASB and UK IASB Norwalk Agreement, on accounting convergence Program to achieve fully compatible standards on clearly and globally articulated financial reporting principles for the public benefit.
Valentin Ioan Usurelu +2 more
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Relevante Controllinginformationen für IFRS 15
Controlling & Management Review, 2023Sören Guntram Harms +2 more
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Externe Finanzberichterstattung von Umsatzerlösen nach IFRS 15
2016Die neuen internationalen Regelungen zur Umsatzrealisierung aus Kundenverträgen gemäß IFRS 15 haben den Detaillierungsgrad der Anwendungsvorschriften zur Bilanzierung von Umsatzerlösen deutlich erhöht. Siu Lam gibt IFRS-Anwendern und Adressaten von IFRS-Abschlüssen einen detaillierten Überblick über die damit verbundenen Auswirkungen auf die externe ...
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Integrative oncology: Addressing the global challenges of cancer prevention and treatment
Ca-A Cancer Journal for Clinicians, 2022Jun J Mao,, Msce +2 more
exaly
The decision usefulness of revenue after IFRS 15 implementation
Η εφαρμογή του Διεθνούς Λογιστικού Προτύπου 15 (ΔΛΠ 15) άλλαξε τη διαδικασία αναγνώρισης εσόδων με στόχο να βελτιώσει την χρησιμότητα της πληροφορίας που σχετίζεται με τις πωλήσεις. Σε αυτή τη μελέτη εξετάζει η επίδραση του ΔΛΠ 15 στη χρησιμότητα των εσόδων σε επιχειρήσεις που εφαρμόζουν τα ΔΛΠ εντός των κρατών-μελών της Ευρωπαϊκής Ένωσης και του ...Karampinis, Nikolaos, Lessis, Ioannis
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AN EXAMINATION OF IFRS 15- REVENUE FROM CONTRACTSWITH CUSTOMERS
2015Hasılat işletmenin esas faaliyet konusu ile ilgili olarak ortaya çıkan gelirlerden oluşmakta olup işletmenin finansal performansını değerlendirmede en önemli faktörlerden biridir. Hasılat konusunda yeni bir standardın yayınlanmasının nedeni Amerikan Genel Kabul Görmüş Muhasebe İlkeleri ile Uluslararası Finansal Raporlama Standardı arasında yakınsama ...
ÖZERHAN, Yıldız +2 more
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IFRS 15 im Vertriebs-Controlling nutzen
Controlling & Management Review, 2017Clemens Pelster, Christian Herold
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