Some challenges in recognition of revenues in accordance with IFRS 15

Implementation of the new IFRS 15 - Revenue from Contracts with Customers, starting from 01. January 2018, changes significantly financial reporting of many reporting entities from different industries. In this paper the main requirements of the new standard in terms of how recognize revenues are an...

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Detalhes bibliográficos
Principais autores: Spasić Dejan, Arsenijević Aleksandra
Formato: Artigo
Idioma:English
Publicado em: University of Pristina in Kosovska Mitrovica, Faculty of Economics 2017-01-01
coleção:Ekonomski Pogledi
Assuntos:
Acesso em linha:https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2017/1450-79511701053S.pdf