First time adoption of IFRS 15 “Revenue from contracts with customers“: the case of Lithuanian listed companies
Revenue accounting is one of the most important areas of financial accounting. Revenue is one of the key absolute financial ratios that reflects the economic benefits generated by entities that result in increased shareholders‘ equity. This article investigates the first time adoption of new IFRS 15...
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| Format: | Article |
| Language: | English |
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Vilnius University Press
2020-03-01
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| Series: | Buhalterinės Apskaitos Teorija ir Praktika |
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| Online Access: | https://www.journals.vu.lt/BATP/article/view/16769 |