The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability : evidence from Korea
Woo Jae Lee, Seung Uk Choi
| Year of publication: |
2024
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|---|---|
| Authors: | Lee, Woo Jae ; Choi, Seung Uk |
| Published in: |
Journal of international accounting, auditing and taxation. - Amsterdam [u.a.] : Elsevier Science, ISSN 1061-9518, ZDB-ID 2002930-5. - Vol. 54.2024, Art.-No. 100601, p. 1-14
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| Subject: | Financial statement comparability | Five-step model | IFRS 15 | Industry competition | Industry-specialist auditor | Korea | Revenue recognition | IFRS | Südkorea | South Korea | Jahresabschluss | Financial statement | Wirtschaftsprüfung | Financial audit | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2024.100601 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015065741