Articolul precedent |
Articolul urmator |
296 15 |
Ultima descărcare din IBN: 2024-03-19 15:49 |
SM ISO690:2012 GRIGOROI, Lilia. Noi provocări şi oportunităţi în contabilitatea veniturilor. In: Competitivitatea şi inovarea în economia cunoaşterii, 22-23 septembrie 2017, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2017, pp. 92-95. |
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Competitivitatea şi inovarea în economia cunoaşterii 2017 | ||||||
Conferința "Competitivitatea şi inovarea în economia cunoaşterii" Chișinău, Moldova, 22-23 septembrie 2017 | ||||||
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JEL: M41 | ||||||
Pag. 92-95 | ||||||
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Rezumat | ||||||
The main objective of this article is to explore the interpretations of IFRS 15 „Revenue from Contracts with Customers „ and to highlight the challenges and opportunities offered by the new model of revenues recognition and reporting. The article is drafted from the perspective of a hermeneutical approach, because on the one hand, there are used knowledge, impressions, thoughts and own feelings in the subject researching, on the other hand views and concerns of other scientists, researchers, specialists concerning the investigated subject, in order to outline a whole picture of this topic. The results of the research will be used in the educational process of the educational institutions that will contribute to the development of the accounting and financial reporting of revenues. |
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Cuvinte-cheie contracts with customers, accounting, income, contract liability, contract asset, transaction price, performance obligation |
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