Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors

Saoussen Boujelben and Sameh Kobbi-Fakhfakh

Journal of Financial Reporting and Accounting, 2020, vol. 18, issue 4, 707-728

Abstract: Purpose - The purpose of this study is to explore the degree of compliance of a sample of European Union (EU) listed groups with the International Financial Reporting Standard 15 (IFRS 15) mandatory disclosures in two specific sectors, namely, telecommunication and construction. Design/methodology/approach - To carry out this research, the authors selected 22 annual reports for the year 2018. The authors created and completed a datasheet based on a close review of the IFRS 15 disclosure requirements. A content analysis of the selected annual reports was then performed. Findings - The results show that the sampled groups do not fully comply with the IFRS 15 mandatory disclosures and the degree of compliance differs between the two investigated sectors. Originality/value - To the best of the authors’ knowledge, this study explores, for the first-time, the degree of compliance with the IFRS 15 mandatory disclosures, by focusing on a cross-country sample of EU listed groups.

Keywords: Disclosure; Compliance; Revenue recognition; Contract with customers; IFRS 15 (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfrapp:jfra-10-2019-0137

DOI: 10.1108/JFRA-10-2019-0137

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