IFRS 15 Revenue from Contracts with Customers-A Study of its Impact and Response
碩士 === 國立臺北大學 === 會計學系 === 103 === The revenue recognition guidance under IFRS is concentrated in two standards, IAS18 (Revenue) and IAS11 (Construction Contracts), and three related interpretations; however, this guidance has often been criticized as being difficult to understand and to apply to mo...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/31296150138011916946 |