Search Results - subject:"Revenue recognition"

Revenue recognition and channel stuffing in the Taiwanese semiconductor industry

Kuo, Chii-Shyan; Yu, Jia-Jye; Chang, Feng-Chen - In: International journal of disclosure and governance 19 (2022) 3, pp. 352-361

Persistent link: https://www.econbiz.de/10013392276

The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland

Morawska, Izabela - In: Journal of economics & management 43 (2021) 1, pp. 387-403

this end. Findings - The analyzed entities managed earnings using discretion in accrued revenue recognition to avoid … played by discretion in revenue recognition and recommends careful recognition of revenue under IFRS 15. Limitations of this … from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue …

Persistent link: https://www.econbiz.de/10013166698

APPLICABILITY OF IFRS 15 PRINCIPLES FOR THE BANKING INDUSTRY:AN ANALYSIS WITH REFERENCE TO THE CREDIT INSTITUTIONS IN ROMANIA

Levanti, Denis Adrian - 2020

set of accounting principles for revenue recognition. It is relevant for all industries, with the most clearly observable …

Persistent link: https://www.econbiz.de/10012230982

The adequacy of IFRS 15 for revenue recognition in the construction industry

Wyk, Milan van; Coetsee, Daniël - In: Journal of economic and financial sciences : JEF 13 (2020) 1, pp. 1-13

Persistent link: https://www.econbiz.de/10012321102

APPLICABILITY OF IFRS 15 PRINCIPLES FOR THE BANKING INDUSTRY:AN ANALYSIS WITH REFERENCE TO THE CREDIT INSTITUTIONS IN ROMANIA

Levanti, Denis Adrian - 2020

set of accounting principles for revenue recognition. It is relevant for all industries, with the most clearly observable …

Persistent link: https://www.econbiz.de/10015335906

Performance obligations for "revenue from contracts with customers" principle in the shipping industry

Duru, Okan; Mileski, Joan P.; Gunes, Ergun - In: Maritime business review 2 (2017) 3, pp. 211-223

Persistent link: https://www.econbiz.de/10012255719

Do Czech companies disclose revenue in accordance with IFRS requirements?

Knorová, Kateřina - In: European Financial and Accounting Journal 11 (2016) 3, pp. 69-84

approaches to revenue recognition are analysed in the first part of this paper. The second part addresses the convergence of US … GAAP and IFRS in the area of revenue recognition and examines the new converged revenue standard IFRS 15. The third part …

Persistent link: https://www.econbiz.de/10011937454

Do Czech companies disclose revenue in accordance with IFRS requirements?

Knorová, Kateřina - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 69-84

Persistent link: https://www.econbiz.de/10011700707

ИДЕНТИФИКАЦИЯ ТОЧКИ ПРИЗНАНИЯ ДОХОДА ОТ ПРОДАЖИ В БУХГАЛТЕРСКОМ УЧЕТЕ

ВЛАДИМИРОВНА, ШМАТОВА ЕЛЕНА - In: Вестник Адыгейского … (2014) 3, pp. 120-128

В статье рассматриваются методические основы выбора момента признания дохода от продажи продукции и товаров, учитываемых в российском бухгалтерском учете до...

Persistent link: https://www.econbiz.de/10011270021

Approaches to Revenue Definition and Recognition and Their Implications for Profit and Loss Measurement

Wagner, Jaroslav; Petera, Petr - In: Český finanční a účetní časopis 2014 (2014) 3, pp. 20-33

The paper concerns models of profit and loss measurement in accordance with various approaches to revenue definition and recognition. First part defines different models as a result of a theoretical experiment, regardless postulates and axioms applied in any economic disciplines. It aims to show...

Persistent link: https://www.econbiz.de/10011194669