Sökning: "balance sheet-based approach"

Hittade 1 uppsats innehållade orden balance sheet-based approach.

  1. 1. IFRS 15 Intäkter från avtal med kunder : En undersökning om hur företagens affärsmodeller påverkar intäktsredovisningen under IFRS 15

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :Katarina Milic; Rebecka Pettersson; [2019]
    Nyckelord :IFRS 15; revenue recognition; business models; income-statement approach; balance sheet-based approach; matching principle; realization principle; five-step-model; control; performance obligation;

    Sammanfattning : In the late 1990s and early 2000s several revenue recognition scandals arose, which led to a discussion about the need for a new principle-based standard with a balance sheet-based approach for revenue recognition. On 1st of January 2018 IFRS 15 Revenue from Contracts with Customers became effective and replaced all previous revenue recognition standards and interpretations. LÄS MER