IFRS 15 Intäkter från avtal med kunder : En undersökning om hur företagens affärsmodeller påverkar intäktsredovisningen under IFRS 15
In the late 1990s and early 2000s several revenue recognition scandals arose, which led to a discussion about the need for a new principle-based standard with a balance sheet-based approach for revenue recognition. On 1st of January 2018 IFRS 15 Revenue from Contracts with Customers became effective...
| Main Authors: | , |
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| Format: | Others |
| Language: | Swedish |
| Published: |
Södertörns högskola, Institutionen för samhällsvetenskaper
2019
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| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-39230 |