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The impact of new financial reporting standards on revenue management

Author

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  • Ronald J Huefner

    (School of Management, State University of New York at Buffalo)

Abstract

The requirements of external financial reporting often influence management actions and decisions. A comprehensive new standard on reporting of revenues, issued jointly by the International Accounting Standards Board and the (US) Financial Accounting Standards Board, makes significant changes to the presentation of revenues on company financial statements. This article outlines the new requirements and considers possible implications for revenue-management decisions.

Suggested Citation

  • Ronald J Huefner, 2016. "The impact of new financial reporting standards on revenue management," Journal of Revenue and Pricing Management, Palgrave Macmillan, vol. 15(1), pages 78-81, February.
    • Handle: RePEc:pal:jorapm:v:15:y:2016:i:1:d:10.1057_rpm.2015.45
    DOI: 10.1057/rpm.2015.45
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    Cited by:

    1. Ani Stoykova, 2021. "Effect of the Application of IFRS 15: Evidence from Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 174-188.

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