IFRS 15 Disclosures of Selected Listed Companies in the Telecommunication Industry PDF Download
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Author: Farah Essop
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 0
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Book Description
Author: Farah Essop
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 0
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Book Description
Author: Tankiso Moloi
Publisher: Springer Nature
ISBN: 3031461770
Category : Business & Economics
Languages : en
Pages : 861
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Book Description
This conference volume discusses the findings of the iCAB 2023 conference that took place in Johannesburg, South Africa. The University of Johannesburg (UJ School of Accounting and Johannesburg Business School) in collaboration with Alcorn State University (USA), Salem State University (USA) and Universiti Teknologi Mara (Malaysia) hosted the iCAB 2023 conference with the aim to bring together researchers from different Accounting and Business Management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA & CIMA.
Author: International Accounting Standards Board
Publisher:
ISBN: 9781904230496
Category : Business insurance
Languages : en
Pages : 46
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Book Description
Author: Can Öztürk
Publisher: Emerald Group Publishing
ISBN: 1789737613
Category : Business & Economics
Languages : en
Pages : 159
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Book Description
Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.
Author:
Publisher:
ISBN: 9781904574828
Category : Financial statements
Languages : en
Pages : 137
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Book Description
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Contracts
Languages : en
Pages : 130
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Book Description
And invitation to comment -- Revenue recognition based on changes in assets and liabilities -- A contract-based revenue recognition principle -- Performance obligations -- Satisfaction of performance obligations -- Measurement of performance obligations -- Potential effects on present practice.
Author: Annika Specht
Publisher: GRIN Verlag
ISBN: 3346650820
Category : Business & Economics
Languages : en
Pages : 22
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Book Description
Research Paper (postgraduate) from the year 2021 in the subject Business economics - Accounting and Taxes, grade: 88%, Manchester Metropolitan University Business School, course: Corporate Reporting, language: English, abstract: The International Financial Reporting Standard 15 (IFRS 15) - Revenue from Contracts with Customers, announced in May 2014 by the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB), has widely changed the way how companies recognise, measure and disclose revenues. This article investigates the question of whether the objectives to eliminate inconsistencies, improve comparability and increase revenue levels were achieved in practice. The aim is to synthesize previous research on the various effects of the IFRS 15 implementation, specifically the accounting and information effects, and provide empirical evidence for the impact on financial statements. As available literature has identified the effects for the Retail sector only superficially without any quantification, this article aims to bridge current knowledge gaps by focusing on Retail companies. To carry out this research, the author has selected four multinational Retail companies to review qualitative and quantitative information on the IFRS 15 implementation from their annual reports to determine possible accounting and information effects. Results show that IFRS 15 had no significant but slightly positive impact on the financial figures of the selected companies, leading to the conclusion that the persued goal to improve revenue levels turned effective in the Retail sector.
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
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Book Description
Author: Leo Lehr
Publisher:
ISBN: 9783981883701
Category :
Languages : en
Pages : 156
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Book Description
Companies are required to implement a new accounting standard in January 2018 - the IFRS 15 standard for revenue from contracts with customers. In the process, they have the unique chance to do more than just fulfill a regulation: The implementation is an opportunity to critically assess processes for revenue accounting and improve inefficient "business-as-usual" processes. When the standard is implemented together with process improvements and powerful software, your company can gain a competitive advantage and significantly lower the cost of becoming compliant. Those companies that drag their feet and have to comply on a manual basis each month after January 2018 will be at a disadvantage, due to the high cost of manually reconciling accounts and creating reports. In this book, you will learn the regulatory background of IFRS 15 and how to best meet the challenges associated with implementation, based on examples from the telecommunications and software industries. "IFRS 15: Revenue from contracts with customers, with SAP Revenue Accounting and Reporting" prepares organizations for the impact of the standard on processes throughout the company that are related to revenue recognition. The authors explore: - How the most important IFRS 15 framework, the 5-step model, works - How different areas of your company will be affected by IFRS 15 - How IFRS 15 implementation works with the solution from one vendor, SAP's Revenue Accounting and Reporting (SAP RAR) module.
Author: Dayakar Domala
Publisher: SAP PRESS
ISBN: 9781493214365
Category : Accounting
Languages : en
Pages : 0
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Book Description
Introduction to IFRS 15 and SAP revenue accounting and reporting -- Project execution approach -- Configuring SAP revenue accounting and reporting -- Transition strategy and options -- Business cases: telecom and high tech -- Conclusion
