IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxiiiy2023i2p670-678.html
   My bibliography  Save this article

Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review

Author

Listed:
  • Ana-Carolina Cojocaru

    (Academy of Economic Studies of Moldova ”Stefan cel Mare” University of Suceava, Romania)

  • Nicolai Jieri

    (Academy of Economic Studies of Moldova ”Stefan cel Mare” University of Suceava, Romania)

  • Nicoleta Asalos

    (“Ovidius” University of Constanta, Romania)

Abstract

Due to the need to provide a framework to motivate consistency, comparability and simplification of financial reporting arose a new standard IFRS 15, which intrigued the academic environment, challenged researchers to explore its implications in depth and raised the interest of the international financial community for a better understanding of how it influences accounting practices and reporting processes. Through a meticulous analysis of research available in the Web of Science database, this article discusses significant developments in the interpretation and application of IFRS 15, thus providing a comprehensive perspective on the subject. The interpretation of the data in the field was carried out using the bibliometric analysis tool Biblioshiny, thus obtaining relevant information about the current state of IFRS 15 research. This study is a useful guide for accounting professionals, researchers and practitioners in the financial and accountanting field, providing an up-to-date understanding of IFRS 15 trends and the challenges associated with applying it in an ever-changing environment.

Suggested Citation

  • Ana-Carolina Cojocaru & Nicolai Jieri & Nicoleta Asalos, 2023. "Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 670-678, December.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:670-678
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/8-3.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Saoussen Boujelben & Sameh Kobbi-Fakhfakh, 2020. "Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 18(4), pages 707-728, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Kabir, Humayun & Su, Li, 2022. "How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
    2. Monica-Laura ZLATI & Cristina Gabriela COSMULESE, 2023. "Assessing the CFO'S Perspective on IFRS 15 Implementation," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 148-156.

    More about this item

    Keywords

    financial reporting; IFRS 15; revenue from contracts; bibliometric analysis; accounting standards;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    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:ovi:oviste:v:xxiii:y:2023:i:2:p:670-678. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.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.