Kwong, Lau Chee - In: Asian Academy of Management Journal of Accounting and … 9 (2013) 2, pp. 49-74
The newly issued IFRIC 15 Agreements for the Construction of Real Estate are likely to cause Malaysian property developers to change their revenue recognition policy from a stage-of-completion basis (accelerated) to a completion basis (conservative). In the US, consistent with the approach taken...
