IDEAS home Printed from https://ideas.repec.org/a/ntu/ntugeo/vol12-iss1-117-123.html
   My bibliography  Save this article

The Effects Of The Adoption Of Ifrs 15 - Revenue From Contracts With Customers On The Company’S Performance

Author

Listed:
  • Andreea Paula Dumitru

    (Faculty of Economics and Business Administration, Nicolae Titulescu University of Bucharest)

Abstract

The Standard IFRS 15 - Revenues from Contracts with Customers was developed by the IASB in order to replace some of the IAS and US GAAP standards still in force, as well as to introduce significant changes to the accounting of revenues. For most companies, the implementation of this standard will result in significant effects on accounting and reporting techniques, on the business processes and the IT systems, as it practically changes the reasoning used for revenue recognition. This paper is focused on the future implementation of the IFRS 15 and on its impact on the company's performance.

Suggested Citation

  • Andreea Paula Dumitru, 2024. "The Effects Of The Adoption Of Ifrs 15 - Revenue From Contracts With Customers On The Company’S Performance," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, vol. 12(1), pages 117-123, June.
    • Handle: RePEc:ntu:ntugeo:vol12-iss1-117-123
    as

    Download full text from publisher

    File URL: http://www.globeco.ro/wp-content/uploads/vol/split/vol_12_no_1/geo_2024_vol12_no1_art_011.pdf
    File Function: First version, 2024
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntu:ntugeo:vol12-iss1-117-123. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefan Ciucu The email address of this maintainer does not seem to be valid anymore. Please ask Stefan Ciucu to update the entry or send us the correct address (email available below). General contact details of provider: https://edirc.repec.org/data/feuntro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.