REVENUE DISCLOSURES IN FINANCIAL STATEMENTS IN ACCORDANCE WITH IFRS 15 „REVENUE FROM CONTRACTS WITH CUSTOMERS”

REVENUE DISCLOSURES IN FINANCIAL STATEMENTS IN ACCORDANCE WITH IFRS 15 „REVENUE FROM CONTRACTS WITH CUSTOMERS”

Each economic entity is entitled and, at the same time, obliged to monitor its assets that are exposed to a series of flows, which directly contribute to the achievement of the primary objective - profit generation. Financial statements are the basic element that diagnoses the state of economic &q...

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Bibliographic Details
Main Authors: Nicolai JIERI, Simona-Maria TANASĂ (BRÎNZARU), Veronica GROSU, Svetlana MIHAILĂ
Format: Article
Language:English
Published: Editura Univeristatii "Stefan cel Mare" din Suceava 2021-12-01
Series:USV Annals of Economics and Public Administration
Subjects:
principles
reporting
information disclosure
standards
revenue.
Online Access:http://annals.feaa.usv.ro/index.php/annals/article/view/1316/1084

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