THE EFFECTS OF THE ADOPTION OF IFRS 15 - REVENUE FROM CONTRACTS WITH CUSTOMERS ON THE COMPANY’S PERFORMANCE

The Standard IFRS 15 - Revenues from Contracts with Customers was developed by the IASB in order to replace some of the IAS and US GAAP standards still in force, as well as to introduce significant changes to the accounting of revenues. For most companies, the implementation of this standard will re...

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Bibliographic Details
Main Author: ANDREEA PAULA DUMITRU
Format: Article
Language:English
Published: Nicolae Titulescu University 2024-06-01
Series:Global Economic Observer
Subjects:
Online Access:http://www.globeco.ro/wp-content/uploads/vol/split/vol_12_no_1/geo_2024_vol12_no1_art_011.pdf
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