RISK FACTORS REGARDING REVENUE RECOGNITION AS KEY AUDIT MATTERS (KAM)
Revenue is known to be one of the most important performance indicators of a company. Revenue recognition policy involves a high level of management judgment and, not infrequently, management may feel some pressure to achieve the planned results. Based on these issues, it is found that revenue rec...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura Univeristatii "Stefan cel Mare" din Suceava
2021-12-01
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| Series: | USV Annals of Economics and Public Administration |
| Subjects: | |
| Online Access: | http://annals.feaa.usv.ro/index.php/annals/article/view/1338/1076 |