Analyzing the external auditor’s perception of the impact of IFRS 15 on the profitability and performance of emerging market companies
Revenue recognition is a very complex area due to user interest in this metric and can even lead to errors and fraud in its understanding. The difficulties of revenue recognition are well known to practitioners because, even if the principles and standards are stable, economic conditions may require...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2023-12-01
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| Series: | Accounting and Financial Control |
| Subjects: | |
| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/19401/AFC 2022-2023_1_Cosmulese.pdf |