Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review

Due to the need to provide a framework to motivate consistency, comparability and simplification of financial reporting arose a new standard IFRS 15, which intrigued the academic environment, challenged researchers to explore its implications in depth and raised the interest of the international...

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Bibliographic Details
Main Authors: Ana-Carolina Cojocaru, Nicolai Jieri, Nicoleta Asalos
Format: Article
Language:English
Published: Ovidius University Press 2024-02-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
Online Access:https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/8-3.pdf