Results 231 to 240 of about 57,403 (272)

Relevante Controllinginformationen für IFRS 15

Controlling & Management Review, 2023
Sören Guntram Harms, Marcel Clermont, Heinz Ahn   +2 more
openaire   +1 more source

Externe Finanzberichterstattung von Umsatzerlösen nach IFRS 15

2016
Die 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 ...
openaire   +1 more source

IFRS 15 : myyntituottojen tulouttaminen asiakassopimuksissa

2016
unknown ...
openaire   +1 more source

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
openaire   +1 more source

AN EXAMINATION OF IFRS 15- REVENUE FROM CONTRACTSWITH CUSTOMERS

2015
Hasılat 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, MARŞAP, Beyhan, YANIK, Serap Sebahat   +2 more
openaire   +1 more source

The evaluation of efficiency and value addition of IFRS endorsement towards earnings timeliness disclosure

International Journal of Finance and Economics, 2021
Muhammad Mohsin, Mohammad Nurunnabi, Jijian Zhang   +2 more
exaly  

IFRS 15 im Vertriebs-Controlling nutzen

Controlling & Management Review, 2017
Clemens Pelster, Christian Herold
openaire   +1 more source

IFRS 15: impact in the Italian listed Telecommunications companies

2018
Considering that both revenues are an ideal component to examine as it is the largest earnings component for firms and that from 1st January 2018 became mandatory adopt IFRS 15 that discipline “revenues from contracts with clients” is interesting to understand if Italian listed companies provide information about the potential impact of this new ...
MATTEI GIORGIA, PAOLONI NICCOLO
openaire   +1 more source

IFRS 15 — Chance für das Controlling

Controlling & Management Review, 2017
Clemens Pelster, Christian Herold
openaire   +1 more source

IFRS 15 im Service- Controlling nutzen

Controlling & Management Review, 2017
Clemens Pelster, Christian Herold
openaire   +1 more source