Overview of development of the new standard IFRS 15 revenue from contracts with customer
Başlık çevirisi mevcut değil.
- Tez No: 403136
- Danışmanlar: Dr. AMANDA WILLIAMS
- Tez Türü: Yüksek Lisans
- Konular: Ekonomi, Maliye, Economics, Finance
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2016
- Dil: İngilizce
- Üniversite: Unıversıty Of East Anglıa
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: Belirtilmemiş.
Özet
Özet yok.
Özet (Çeviri)
It is widely known that revenue is one of the most substantial items in financial statements, and, undoubtedly, revenue recognition is also one of the most problematic issues needing to be addressed. In 2014, after over a 10-year joint project undertaken by the IASB and FASB, the new revenue recognition standard was established in order to address all revenue issues. However, numerous experts have raised concerns about it. The purpose of this study is to examine whether IFRS 15 Revenue from Contracts with Customers makes revenue recognition reporting more or less understandable. Firstly, I review relevant academic literature and professional literature on revenue recognition in order to investigate which issues related to revenue recognition and its standards have been highlighted. Secondly, I rationally sample 27 comment letters written by the standard-setting bodies and analyse them by using the content analysis research method. The findings indicate that the new revenue standard includes some new concepts, principles and criteria which require judgement and need to be clarified to make proposed standards more understandable. This study concludes that there is no evidence that IFRS 15 has significantly changed the understandability of revenue recognition reporting, either favourably or unfavourably.
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