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489.491  Articles
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In May 2014, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606) Revenue from Contracts with Customers, ... see more

In May 2014, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606) Revenue from Contracts with Customers, ... see more

Kebutuhan akan keahlian tambahan bagi lulusan SMK agar siap bersaing di dunia kerja maupun melanjutkan studi ke pendidikan tinggi semakin meningkat. Hal ini menjadi bekal yang dapat meningkatkan kesiapan lulusan SMK dalam memasuki era globalisasi yang sem... see more

This study aims to provide a brief and analytical reporting on IFRS 15 adoption in Indonesia into PSAK 72 related to Income Tax and Value Added Tax issues that may arise. We use literature studies to collect data and strengthen it with in-depth interviews... see more

This study aims to provide a brief and analytical reporting on IFRS 15 adoption in Indonesia into PSAK 72 related to Income Tax and Value Added Tax issues that may arise. We use literature studies to collect data and strengthen it with in-depth interviews... see more

This study aimed to verify the recent changes in the quality of accounting information, as of IFRS and the impact that these rules produced in Brazilian accounting. For this, in a descriptive approach, this text included, in addition to specific authors o... see more

AbstractOrientation: IFRS 15 Revenue from Contract with Customers replaced the industry-specific financial reporting standard IAS 11 Construction Contracts, becoming effective on or after 1 January 2018. Construction is regarded as a complex industry... see more

The aim of this research is to determine whether the implementation of the International Financial Reporting Standards (IFRS) in the companies of the financial sector listed on the Colombian Stock Exchange has greater relevance compared to the previous ac... see more

Revenue is a crucial number to users of financial statements in assessing an entity’s financial performance and position. In May 2014, the IASB and FASB published a new joint standard (IFRS 15 vs. ASC 606) on revenue recognition which replaces most of the... see more

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