An evaluation of the impacts of the adoption of IFRS 15 Revenue from Contracts with Customers

Sebastian Onie, Le Ma, Helen Spiropoulos, Peter Wells

Year of publication:	2023
Authors:	Onie, Sebastian ; Ma, Le ; Spiropoulos, Helen ; Wells, Peter
Published in:	Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 63.2023, S1, p. 953-973
Subject:	IAS 15 \| Revenue \| Value relevance \| IFRS \| Steuereinnahmen \| Tax revenue

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