Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review

Ana-Carolina Cojocaru (), Nicolai Jieri () and Nicoleta Asalos ()
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Ana-Carolina Cojocaru: Academy of Economic Studies of Moldova ”Stefan cel Mare” University of Suceava, Romania
Nicolai Jieri: Academy of Economic Studies of Moldova ”Stefan cel Mare” University of Suceava, Romania
Nicoleta Asalos: “Ovidius” University of Constanta, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 2, 670-678

Abstract: Due to the need to provide a framework to motivate consistency, comparability and simplification of financial reporting arose a new standard IFRS 15, which intrigued the academic environment, challenged researchers to explore its implications in depth and raised the interest of the international financial community for a better understanding of how it influences accounting practices and reporting processes. Through a meticulous analysis of research available in the Web of Science database, this article discusses significant developments in the interpretation and application of IFRS 15, thus providing a comprehensive perspective on the subject. The interpretation of the data in the field was carried out using the bibliometric analysis tool Biblioshiny, thus obtaining relevant information about the current state of IFRS 15 research. This study is a useful guide for accounting professionals, researchers and practitioners in the financial and accountanting field, providing an up-to-date understanding of IFRS 15 trends and the challenges associated with applying it in an ever-changing environment.

Keywords: financial reporting; IFRS 15; revenue from contracts; bibliometric analysis; accounting standards (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2023
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