The adequacy of IFRS 15 for revenue recognition in the construction industry
Orientation: IFRS 15 Revenue from Contract with Customers replaced the industry-specific financial reporting standard IAS 11 Construction Contracts, becoming effective on or after 1 January 2018. Construction is regarded as a complex industry with regular changes in contract scope and pricing. R...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2020-02-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/474 |