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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ovidius University Press
2024-02-01
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| 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 |
| _version_ | 1797316385724956672 |
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| author | Ana-Carolina Cojocaru Nicolai Jieri Nicoleta Asalos |
| author_facet | Ana-Carolina Cojocaru Nicolai Jieri Nicoleta Asalos |
| author_sort | Ana-Carolina Cojocaru |
| collection | DOAJ |
| description | 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 financial community for a better understanding of how it influences accounting
practices and reporting processes. Through a meticulous analysis of research available in the Web
of Science database, this article discusses significant developments in the interpretation and
application of IFRS 15, thus providing a comprehensive perspective on the subject. The
interpretation of the data in the field was carried out using the bibliometric analysis tool
Biblioshiny, thus obtaining relevant information about the current state of IFRS 15 research. This
study is a useful guide for accounting professionals, researchers and practitioners in the financial
and accountanting field, providing an up-to-date understanding of IFRS 15 trends and the
challenges associated with applying it in an ever-changing environment. |
| first_indexed | 2024-03-08T03:18:36Z |
| format | Article |
| id | doaj.art-57cf3348f19d49e4a41e30a1889afa03 |
| institution | Directory Open Access Journal |
| issn | 2393-3127 |
| language | English |
| last_indexed | 2024-03-08T03:18:36Z |
| publishDate | 2024-02-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-57cf3348f19d49e4a41e30a1889afa032024-02-12T12:31:14ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272024-02-01XXIII2670678Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review Ana-Carolina Cojocaru 0Nicolai Jieri1Nicoleta Asalos2Academy of Economic Studies of Moldova ”Stefan cel Mare” University of Suceava, RomaniaAcademy of Economic Studies of Moldova ”Stefan cel Mare” University of Suceava, Romania“Ovidius” University of Constanta, RomaniaDue 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 financial community for a better understanding of how it influences accounting practices and reporting processes. Through a meticulous analysis of research available in the Web of Science database, this article discusses significant developments in the interpretation and application of IFRS 15, thus providing a comprehensive perspective on the subject. The interpretation of the data in the field was carried out using the bibliometric analysis tool Biblioshiny, thus obtaining relevant information about the current state of IFRS 15 research. This study is a useful guide for accounting professionals, researchers and practitioners in the financial and accountanting field, providing an up-to-date understanding of IFRS 15 trends and the challenges associated with applying it in an ever-changing environment. https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/8-3.pdffinancial reportingifrs 15revenue from contractsbibliometric analysisaccounting standards |
| spellingShingle | Ana-Carolina Cojocaru Nicolai Jieri Nicoleta Asalos Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review Ovidius University Annals: Economic Sciences Series financial reporting ifrs 15 revenue from contracts bibliometric analysis accounting standards |
| title | Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review |
| title_full | Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review |
| title_fullStr | Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review |
| title_full_unstemmed | Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review |
| title_short | Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review |
| title_sort | current research trends in ifrs 15 revenue from contracts with customers a comprehensive review |
| topic | financial reporting ifrs 15 revenue from contracts bibliometric analysis accounting standards |
| url | https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/8-3.pdf |
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