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الرئيسية > The IFRS 15 Impact on Developi...>الوصف

The IFRS 15 Impact on Developing the Accounting for Revenue in Telecom Sector

المصدر: مجلة الدراسات والبحوث التجارية
الناشر: جامعة بنها - كلية التجارة
المؤلف الرئيسي: Elbeek, Nancy Mahmoud Mohamed (Author)
المجلد/العدد: س38, ع2
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2018
الصفحات: 347 - 362
ISSN: 1110-1547
رقم MD: 1182563
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
التقارير المالية | المعايير المحاسبية | المعايير الدولية لإعداد التقارير المالية
كلمات المؤلف المفتاحية:
IFRS 15 | Revenue Recognition | Accounting for Revenue | Measuring of Revenue | Performance Obligation | Telecom | Telecommunications
رابط المحتوى:
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المستخلص: In May 2014, IASB and FASB issued IFRS 15 (Revenue from Contracts with Customers) to illustrate the revenue recognition principles and to improve the revenue standard for IFRSs and U.S GAAP. It would remove inconsistencies and weaknesses in the previous revenue requirements through a more robust framework for treating revenue issues in different sectors , and improve the disclosure requirements through the more useful information provided to financial statements users. IFRS 15 is considered as one of the most important efforts between IASB and FASB for developing the accounting for revenue. The purpose of this study is to explore the impact of IFRS 15 on developing the accounting for revenue in telecom sector and its contribution on treating the revenue issues in the sector through analyzing the effects of the standard and providing clarity about its significant effects on the telecom sector. Because revenue is an important tool in measuring the success and effectiveness of any business, a complete modification of the regulations regarding it will certainly have many consequences. Wireless and Wire-line telecom companies could face many accounting issues for revenue related to revenue recognition, measurement and disclosure that focus on determining the appropriate time and the amount of reVenue to be recognized . These issues are such as the multiple elements arrangements, the mobile phone revenues, non-refundable up-front activation or installation fees, loyalty programs and other offers, variable consideration and additional goods or services over mobile phone, accounting for interconnect arrangements, principal versus agent, bundled services, customer premise equipment, and customer options for additional goods or services.
ISSN: 1110-1547

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