دراسة مقارنة لمعايير المحاسبة عن الايراد و اثرها على جودة التقارير المالية

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

المستخلص

Revenue is an important number to users of financial Reporting in assessing an entity's performance and position so International Accounting Standard Board (IASB) and Financial
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Accounting Standard Board (FASB) issued a lot of standards concerned with revenue recognition that face a lot of problems as a result of the complicated nature of business environment nowadays. Due to these problems, the IASB & FASB issued new standard called IFRS 15 "Revenue from Contracts with Customers" to eliminate and replace most of the existing revenue recognition standards and to increase the quality of financial reporting by solving current revenue recognition problems.
The purpose of this study is to compare the existing standards related to revenue recognition (IASs/ EASs and GAAPs), reveal the problems that face these standards and its effect on the financial reporting quality and to compare the existing standards related to revenue recognition with IFRS 15.

الموضوعات الرئيسية


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