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Do Czech companies disclose revenue in accordance with IFRS requirements?
Knorová, Kateřina - In: European Financial and Accounting Journal 11 (2016) 3, pp. 69-84
Revenue is one of the key indicators informing users of financial statements about company's performance. The different approaches to revenue recognition are analysed in the first part of this paper. The second part addresses the convergence of US GAAP and IFRS in the area of revenue recognition...
Persistent link: https://www.econbiz.de/10011937454
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The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
Morawska, Izabela - In: Journal of economics & management 43 (2021) 1, pp. 387-403
Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to avoid losses and earnings decreases....
Persistent link: https://www.econbiz.de/10013166698
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Prestige projects limited : challenges in transitioning to new accounting policy
Barua, Samir K.; Gujarathi, Mahendra R. - In: Issues in accounting education 37 (2022) 1, pp. 109-123
Persistent link: https://www.econbiz.de/10013201585
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Revenue recognition practices in South Africa : an analysis of the decision usefulness of IFRS 15 disclosures
Coetsee, D.; Haji, Ahmed Mohammadali; Wyk, Milan van - In: South African journal of accounting research 36 (2022) 1, pp. 22-44
Persistent link: https://www.econbiz.de/10012693729
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Accounting for revenue using an accountability and business model framework : the case of the South African Institute of Chartered Accountants' professional examinations
Maroun, Warren - In: South African journal of accounting research 31 (2017) 3, pp. 240-254
Persistent link: https://www.econbiz.de/10011757764
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How did IFRS 15 affect the revenue recognition practices and financial statements of firms? : evidence from Australia and New Zealand
Kabir, Humayun; Su, Li - In: Journal of international accounting auditing & taxation 49 (2022), pp. 1-27
Persistent link: https://www.econbiz.de/10013535857
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The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability : evidence from Korea
Lee, Woo Jae; Choi, Seung Uk - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-14
Persistent link: https://www.econbiz.de/10015065741
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Compliance of disclosure requirements of IFRS 15 : an empirical evidence from developing economy
Karim, Md. Rezaul; Riya, Atia Ibnat - In: International journal of disclosure and governance 19 (2022) 3, pp. 301-312
Persistent link: https://www.econbiz.de/10013392208
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Do Czech companies disclose revenue in accordance with IFRS requirements?
Knorová, Kateřina - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 69-84
Revenue is one of the key indicators informing users of financial statements about company´s performance. The different approaches to revenue recognition are analysed in the first part of this paper. The second part addresses the convergence of US GAAP and IFRS in the area of revenue...
Persistent link: https://www.econbiz.de/10011700707
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IFRS 16 “Leases” – financial statements disclosures for credit institutions
Levanti, Denis Adrian - 2019
risk. Leases are very common in the banking and capital markets sector and IFRS 16 implementation has had a significant … focus on the financial statements disclosures and to analyze the IFRS 16 disclosures from the financial statements of top … five credit institutions operating in the Romanian banking sector. The results of the analysis highlighted that the …
Persistent link: https://www.econbiz.de/10012064037