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About Revenue Recognition Paradox: A Review of IAS 18 and IFRS 15: SSRN Electronic Journal January 2016
This document reviews the provisions of IAS 18 and IFRS 15 regarding revenue recognition. IAS 18 provided guidance on recognizing revenue in financial statements but inconsistencies remained. IFRS 15 was jointly developed by the IASB and FASB to establish a single, robust framework and reduce complexity. It specifies accounting treatment for all revenue from contracts with customers and applies to entities providing goods or services. The document discusses key concepts in IFRS and the provisions of IAS 18 and IFRS 15 regarding revenue recognition and government grants.
Detailed Information
| Author: | ['John'] |
|---|---|
| Publication Year: | 2019 |
| Pages: | 26 |
| Language: | English |
| Format: | |
| Price: | FREE |
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