The International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for … and managers to navigate the changes this standard brings. This study analyses the impact of IFRS 15 on the financial … performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for …

Problemstellung -- Standardsetzung als rekursiver Prozess -- Analyse des Standardsetzungsprozesses von IFRS 15 anhand … Unternehmen bei der Entwicklung der Regelungen zur Bilanzierung von Mehrkomponentengeschäften nach IFRS 15. Der IFRS … zu IFRS 15 auf ihre inhaltliche Zielrichtung sowie die verwendete Rhetorik untersucht und die Auswirkungen auf das …

International Financial Reporting Standard 15 (IFRS 15) in a developing market-namely, the Egyptian Stock Exchange. Further, our … study examines the difference in IFRS 15§s effects on the financial statement accounts between the early adopters and the …, we found that board size significantly negatively affects the early adoption of IFRS 15. In contrast, female directors …

International Financial Reporting Standard 15 (IFRS 15) in a developing market-namely, the Egyptian Stock Exchange. Further, our … study examines the difference in IFRS 15ʹs effects on the financial statement accounts between the early adopters and the …, we found that board size significantly negatively affects the early adoption of IFRS 15. In contrast, female directors …