Impact of IFRS 15 adoption on performance measurement in healthcare – the case of National Health Service Foundation Trusts

Impact of IFRS 15 adoption on performance measurement in healthcare – the case of National Health Service Foundation Trusts

AbstractThe International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for National Health Service (NHS) bodies from the annual period beginning 1 April 2018. NHS Foundation Trusts, as part of UK public sector organisations, adopted IFRS for their...

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Bibliographic Details
Main Author: Anita Tenzer
Format: Article
Language:English
Published: Taylor & Francis Group 2024-12-01
Series:Cogent Business & Management
Subjects:
M48
M40
I18
IFRS 15
NHS Foundation Trusts
performance measurement
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2024.2331982

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