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Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’

Author

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  • Jan Marton
  • Alfred Wagenhofer

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Suggested Citation

  • Jan Marton & Alfred Wagenhofer, 2010. "Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’," Accounting in Europe, Taylor & Francis Journals, vol. 7(1), pages 3-13, June.
    • Handle: RePEc:taf:acceur:v:7:y:2010:i:1:p:3-13
    DOI: 10.1080/17449480.2010.485386
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    Cited by:

    1. Alberto Quagli & Elisa Roncagliolo & Gabriele D’Alauro, 2021. "The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 290-303, September.
    2. Laura Girella & Roberto Tizzano & Elisa Rita Ferrari, 2019. "Concepts travelling across disciplinary fields: the case of the business model," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 373-402, June.
    3. 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).
    4. Brian Singleton-Green, 2014. "Should financial reporting reflect firms’ business models? What accounting can learn from the economic theory of the firm," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 697-706, August.

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