PERFORMANCE-BONUS CONTRACT IN LIGHT OF IFRS 15 AND THE POLISH ACCOUNTING ACT
The conditional element of the price included in the performance-bonus contract is a frequent component of contracts concluded with customers in some sectors. It is a deferred component of the price, which may never (in whole or in part) become a consideration due. Due to lack of unambiguous provisi...
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| Format: | Article |
| Language: | English |
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Rzeszow University of Technology
2018-12-01
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| Series: | Humanities and Social Sciences |
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| Online Access: | https://hss.prz.edu.pl/hss/article/view/186 |