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Journals / Muhasebe Bilim Dünyası Dergisi / 2015 / Cilt: 17 - Sayı: 2

AN EXAMINATION OF IFRS 15- REVENUE FROM CONTRACTSWITH CUSTOMERS

IFRS 15 MÜŞTERİLERLE YAPILAN SÖZLEŞMELERDEN DOĞAN HASILAT STANDARDININ İRDELENMESİ

Beyhan MARŞAP
Yıldız ÖZERHAN
Serap Sebahat YANIK
Pages
193–226
Publication Date
2022-10-19
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The new Standard replaces IAS 18 Revenue and IAS 11 Construction Contractsin 2017.In this study, the measurement, recognition and reporting principles of revenue is examined and supported with examples.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Revenue is one of the most important factors in evaluating an entity’s financial performance that consists of income arised related to ordinary operating activities of an entity.
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Key Findings & Data:The reason for issuing a new Standard for revenue is to ensure convergence between American GenerallyAccepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS).
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Conclusion & Impact:The new Standard replaces IAS 18 Revenue and IAS 11 Construction Contractsin 2017.In this study, the measurement, recognition and reporting principles of revenue is examined and supported with examples.
🔬Design:Research Article
📍Scope:2017 Verileri
⚙️Variables:IFRS 15 · hasılat · müşterilerle yapılan sözleşmeler

Abstract

Revenue is one of the most important factors in evaluating an entity’s financial performance that consists of income arised related to ordinary operating activities of an entity. The reason for issuing a new Standard for revenue is to ensure convergence between American GenerallyAccepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS). The new Standard replaces IAS 18 Revenue and IAS 11 Construction Contractsin 2017.In this study, the measurement, recognition and reporting principles of revenue is examined and supported with examples.

Özet

Hasılat işletmenin esas faaliyet konusu ile ilgili olarak ortaya çıkan gelirlerden oluşmakta olup işletmenin finansal performansını değerlendirmede en önemli faktörlerden biridir. Hasılat konusunda yeni bir standardın yayınlanmasının nedeni Amerikan Genel Kabul Görmüş Muhasebe İlkeleri ile Uluslararası Finansal Raporlama Standardı arasında yakınsama sağlamaktır. Yeni standartla birlikte IAS 18 Hasılat ve IAS 11 İnşaat Sözleşmeleri standartları 2017 yılında yürürlükten kalkacaktır. Bu çalışmada hasılatın ölçümleme, muhasebeleştirme ve raporlamaya ilişkin ilkeleri örneklerle desteklenerek incelenmiştir.

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Cite This Article

MARŞAP, B., ÖZERHAN, Y., YANIK, S. S. (2022). AN EXAMINATION OF IFRS 15- REVENUE FROM CONTRACTSWITH CUSTOMERS. Muhasebe Bilim Dünyası Dergisi, Cilt: 17 - Sayı: 2, 193–226. https://ajindex.com/articles/582385

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References (1)

  1. Deloitte, 2014. “IFRS in Focus, IASB Issues New Standard on Revenue Recognation, May, IFRS Global Office, www.iasplus.com(05.01.2015). IASB, 2014. “Summary and Feedback Statement, IFRS 15 Revenue from Contracts with Customers” May,www.ifrs.org(05.01.2015). IASB, 2014.“Basis for Conclusions:IFRS 15 Revenue fromContracts with Customers, May, www.ifrs.org(05.01.2015). IASB, 2014. “Illustrative Examples: IFRS 15 Revenue from Contracts with Customers, May, www.ifrs.org(05.01.2015). IASB, 2014. “ IFRS 15 Revenue from Contracts with Customers, May, www. ifrs.org(05.01.2015). KPMG, 2014. “First Impressions: Revenue from Contracts with Customers” June, www.kpmg.com/ifrs(05.01.2015). PWC, 2014. “IFRS 15 Revenue from Contracts with Customers, Global Edition, www.pwc.com (05.01.2015).