Hirsch, Bernhard; Beyhs, Oliver; Hammer, Dominik - In: Metrika 22 (2011) 2, pp. 141-159
This paper focuses on sales contracts governing the rendering of services (IAS 18). For these sales contracts, IFRSs specify—amongst other aspects—that they should regularly be evaluated in respect of potential losses (negative income contributions) resulting from the agreements, which can...