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International Accounting Treatment Regarding Revenue

Author

Listed:
  • ECOBICI NICOLAE

    (CONSTANTIN BRANCUSI UNIVERSITY OF TARGU JIU, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, ROMANIA)

  • DINA IONELA-CLAUDIA

    (CONSTANTIN BRANCUSI UNIVERSITY OF TARGU JIU, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, ROMANIA)

Abstract

This paper discusses the news on international accounting treatments of revenue arising from the extensive process of convergence between IASB and FASB that began in 2002. The starting point of this approach is to identify the treatments currently applicable to income. Finally we presented a summary of the main provisions of the new standard IFRS 15 “Revenue from Contracts with Customers”, which replaces IAS 11 and IAS 18 (as well as a number of SIC and IFRIC interpretations) required to be applied from January 1, 2017, emphasizing the potential impact on entities.

Suggested Citation

  • Ecobici Nicolae & Dina Ionela-Claudia, 2014. "International Accounting Treatment Regarding Revenue," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 124-128, August.
    • Handle: RePEc:cbu:jrnlec:y:2014:v:4:p:124-128
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    File URL: http://www.utgjiu.ro/revista/ec/pdf/2014-04/18_Ecobici,%20Dina.pdf
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    References listed on IDEAS

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    1. Ecobici Nicolae, 2014. "Revenue Related To Ordinary Activities According To Ifrs And Romanian Regulations," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 0, pages 487-491, May.
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