Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review
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657.36 (1)
Accountancy (953)
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COJOCARU (BĂRBIERU), Ana-Carolina, JIERI, Nicolai, ASALOȘ, Nicoleta. Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review. In: Analele Universităţii Ovidius, Seria: Ştiinţe Economice, 2023, vol. 23, nr. 2, pp. 670-678. ISSN 2393-3119.
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Analele Universităţii Ovidius, Seria: Ştiinţe Economice
Volumul 23, Numărul 2 / 2023 / ISSN 2393-3119 /ISSNe 2393-3127

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

CZU: 657.36
JEL: M40, M41

Pag. 670-678

Cojocaru (Bărbieru) Ana-Carolina1, Jieri Nicolai2, Asaloș Nicoleta3
 
1 Academy of Economic Studies of Moldova,
2 „Ștefan cel Mare” University, Suceava,
3 Ovidius University, Constanța
 
 
Disponibil în IBN: 19 martie 2024


Rezumat

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.

Cuvinte-cheie
financial reporting, IFRS 15, revenue from contracts, bibliometric analysis, accounting standards