The Analysis of IFRS 15 - Revenue from Contracts with Customers Standard and an Application on Telecommunications Sector

Ayşe İrem Keskin and Banu Dinçer
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Ayşe İrem Keskin: Kadir Has University
Banu Dinçer: Galatasaray University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2015, vol. 30, issue 103, 219-246

Abstract: As of 2014, International Accounting Standards Board and Financial Accounting Standards Board have published their new standard IFRS 15 “Revenue from Contracts with Customers”. As this new standard replaces IAS 18 and IAS 11, many sectors will be affected and need a proper preparation for this significant change even though it is effective from 2017. This study aims to explain how to recognize revenue with the key features of the five step model approach set by IFRS 15 and provides insights into its implementation in telecommunication sector.

Keywords: IAS 18; IFRS 15; Revenue Recognition; Customer Contracts (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:30:y:2015:i:103:p:219-246

DOI: 10.33203/mfy.307964

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