DER NEUE STANDARD IFRS 15 - IASB UND FASB VERABSCHIEDEN EINEN WEITGEHEND EINHEITLICHEN STANDARD ZUR UMSATZREALISIERUNG

Article OPEN
Bodo Runzheimer; (2015)
  • Journal: Interdisciplinary Management Research,volume 11,pages313-329
  • Subject: International Financial Reporting Standard 15 (IFRS 15), International Accounting Standards Board (IASB), Revenue from Contracts with Customers, Five-step model framework for recording revenues
    • jel: jel:L15 | jel:M41 | jel:E6

The international accounting regulations regarding sales revenues have been changed. In May 2014, the International Accounting Standards Board (IASB) and the US regulator, the Financial Accounting Standards Board (FASB), published together new revenue recording regulati... View more
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