Dampak Penerapan PSAK 72 terhadap kinerja keuangan perusahaan property, real estate and building construction yang terdaftar di bursa efek indonesia tahun …

W Agustrianti, AAS Mashuri… - Prosiding BIEMA …, 2020 - conference.upnvj.ac.id
Perubahan standar baru PSAK 72 mengenai pendapatan dari kontrak dengan pelanggan
menggantikan standar sebelumnya. Standar baru ini berlaku efektif pada 1 januari 2020 …

Extended Implementation of IFRS 15 Integrated Model in Countries with an Emerging Economy

V Grosu, S Mihailă, N Jieri, ML Zlati, M Socoliuc… - Engineering …, 2022 - ibn.idsi.md
The mandatory implementation of the International Financial Reporting Standard 15 (IFRS
15) Revenue from Contracts with Customers starting with the 2018 financial year for all …

Applicability of IFRS 15 principles for the banking industry: an analysis with reference to the credit institutions in Romania

DA Levanti - Ecoforum, 2020 - ceeol.com
IFRS 15 is applicable for entities reporting in accordance with IFRS for periods beginning on
or after 1 January 2018, with earlier application permitted. The Standard is the result of a …

The impact of IFRS 15 on the telecommunications sector-The case of Portuguese and Spanish listed companies

AFMM Ferreira - 2020 - search.proquest.com
THE IMPACT OF IFRS 15 ON THE TELECOMMUNICATIONS SECTOR - THE CASE OF
PORTUGUESE AND SPANISH LISTED COMPANIES Page 1 THE IMPACT OF IFRS 15 ON THE …

The Impact Of Applying Ifrs 15 On Improving Disclosure Requirements And Its Reflection On Investor Decisions Of Companies Listed In The Iraq Stock Exchange

MF Haddad, S Dammak - International Journal of Economics and …, 2023 - agbioforum.org
This study examines the effects of implementing the International Financial Reporting
Standards (IFRS) 15 standard, specifically focusing on" Revenue from Contracts with …

The Impact of Implementing IFRS 15 on Earnings Quality-Evidence from Palestinian-Listed Corporations

T Darabee, A Mousa - Open Journal of Accounting, 2024 - scirp.org
The study examines the effect of adopting IFRS 15 (Revenue from Contracts with
Customers) on the earnings quality of the Palestine Exchange (PEX) listed firms. Data for the …

The Impact of Applying the International Financial Reporting Standard “IFRS15-Revenue from Contracts with Customers” on Accounting Conservatism and the …

O Khresat, MMA Hasan, A Arawashdeh… - Artificial Intelligence (AI) …, 2023 - Springer
The study aims at identifying the impact of applying the International Financial Reporting
Standard (IFRS15-revenue from contracts with customers) on accounting conservatism and …

Firm characteristics and compliance with IFRS 15 mandatory disclosures: Evidence from French firms

S Kobbi-Fakhfakh, N Belguith - Accounting and Management Information …, 2024 - ceeol.com
Research Question: Do firm characteristics affect compliance with IFRS 15 mandatory
disclosures? Motivation: IFRS 15 became mandatory for annual periods beginning on or …

[PDF][PDF] EFFECTS OF CPC 47 (IFRS 15) FROM THE PERSPECTIVE OF REVENUE MANAGEMENT IN THE BRAZILIAN STOCK MARKET

AL DIAS¹, TDEA COSTA - Revista Catarinense da Ciência Contábil, 2024 - redalyc.org
This study analyzed the effect of adopting CPC 47 (IFRS 15) for revenue recognition on the
quality of accounting information from the perspective of revenue management in the …

[PDF][PDF] The Impact of Meeting the International Financial Reporting Standards (IFRS) No. 15 on the Quality of Financial Reports in the Jordanian Construction …

R Salameh, E Hyasat, K Lutfi, Z Alnabulsi… - … on Business and …, 2022 - wseas.com
The present study explored the impact of meeting the international financial reporting
standards (IFRS) on the quality of financial reports in Jordanian construction companies …