FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3172463788> ?p ?o ?g. }

• W3172463788 endingPage "33" @default.
• W3172463788 startingPage "27" @default.
• W3172463788 abstract "The enterprise's revenue is the most important financial information that gives objective indications of the economic condition of the enterprise. They are a key indicator of its financial stability, which is used by both management of the enterprise and potential investors in formulating strategies for future economic development. The globalization of the financial markets poses new challenges for entities operating internationally and using International Financial Reporting Standards (IFRS). Commercial relationships between EU and US counterparties (using U.S. GAAP - Generally Accepted Accounting Principles) are accompanied by difficulties in interpreting and comparing the financial information contained in the financial statements prepared under different frameworks. In order to improve the comparability of financial information in for revenue, a common standard was developed and adopted - IFRS 15 Revenue from Contracts with Customers. The standard was created jointly by the US Financial Accounting Standards Board (IASB) and the International Accounting Standards Board (IASB), with the idea of developing a common standard for both frameworks - International Financial Reporting Standards (IFRS) and US GAAP.Changes in revenue reporting have an impact on the financial results of enterprises, as well as on price formation and pricing policy. The practical application of IFRS 15 requires the involvement of not only professionals, but also the active participation of enterprise management, financiers, lawyers, auditors, analysts and other professionals. In addition to the General statements and principles of application of IFRS 15, attention should also be paid to the prepared estimates, judgments and assumptions. In practice, there is often a mark for equality between different valuations, with no distinction made between estimates, estimates and The new IFRS 15 makes extensive use of the two concepts of accounting judgment and approximately valuation. With their comparison and analysis, it is possible to answer the question whether they have common characteristics with estimates.This study proposes the use of differentiating criteria and practical approaches to uniquely define and logically relate the relationships and processes associated with the use of judgments and approximations when for revenue from contracts with customers, and their differences with respect to the content of estimates. The purpose of this distinction in the use of different valuations is to clarify and reduce uncertainty and contradictions in their practical application in theory and practice." @default.
• W3172463788 created "2021-06-22" @default.
• W3172463788 creator A5050786353 @default.
• W3172463788 date "2019-12-05" @default.
• W3172463788 modified "2023-09-23" @default.
• W3172463788 title "ACCOUNTING ESTIMATES AND APPROXIMATIONS IN IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS" @default.
• W3172463788 hasPublicationYear "2019" @default.
• W3172463788 type Work @default.
• W3172463788 sameAs 3172463788 @default.
• W3172463788 citedByCount "0" @default.
• W3172463788 crossrefType "journal-article" @default.
• W3172463788 hasAuthorship W3172463788A5050786353 @default.
• W3172463788 hasConcept C10138342 @default.
• W3172463788 hasConcept C114614502 @default.
• W3172463788 hasConcept C121955636 @default.
• W3172463788 hasConcept C128769094 @default.
• W3172463788 hasConcept C144133560 @default.
• W3172463788 hasConcept C163867264 @default.
• W3172463788 hasConcept C177235770 @default.
• W3172463788 hasConcept C195487862 @default.
• W3172463788 hasConcept C197947376 @default.
• W3172463788 hasConcept C199521495 @default.
• W3172463788 hasConcept C2778587509 @default.
• W3172463788 hasConcept C29690183 @default.
• W3172463788 hasConcept C33923547 @default.
• W3172463788 hasConcept C544937707 @default.
• W3172463788 hasConcept C63149375 @default.
• W3172463788 hasConcept C71199308 @default.
• W3172463788 hasConceptScore W3172463788C10138342 @default.
• W3172463788 hasConceptScore W3172463788C114614502 @default.
• W3172463788 hasConceptScore W3172463788C121955636 @default.
• W3172463788 hasConceptScore W3172463788C128769094 @default.
• W3172463788 hasConceptScore W3172463788C144133560 @default.
• W3172463788 hasConceptScore W3172463788C163867264 @default.
• W3172463788 hasConceptScore W3172463788C177235770 @default.
• W3172463788 hasConceptScore W3172463788C195487862 @default.
• W3172463788 hasConceptScore W3172463788C197947376 @default.
• W3172463788 hasConceptScore W3172463788C199521495 @default.
• W3172463788 hasConceptScore W3172463788C2778587509 @default.
• W3172463788 hasConceptScore W3172463788C29690183 @default.
• W3172463788 hasConceptScore W3172463788C33923547 @default.
• W3172463788 hasConceptScore W3172463788C544937707 @default.
• W3172463788 hasConceptScore W3172463788C63149375 @default.
• W3172463788 hasConceptScore W3172463788C71199308 @default.
• W3172463788 hasIssue "1" @default.
• W3172463788 hasLocation W31724637881 @default.
• W3172463788 hasOpenAccess W3172463788 @default.
• W3172463788 hasPrimaryLocation W31724637881 @default.
• W3172463788 hasRelatedWork W1709684291 @default.
• W3172463788 hasRelatedWork W1820996338 @default.
• W3172463788 hasRelatedWork W1972791057 @default.
• W3172463788 hasRelatedWork W2006899239 @default.
• W3172463788 hasRelatedWork W2113108886 @default.
• W3172463788 hasRelatedWork W217246441 @default.
• W3172463788 hasRelatedWork W2281190182 @default.
• W3172463788 hasRelatedWork W2282286402 @default.
• W3172463788 hasRelatedWork W2294271984 @default.
• W3172463788 hasRelatedWork W2349397116 @default.
• W3172463788 hasRelatedWork W2388829535 @default.
• W3172463788 hasRelatedWork W2467250774 @default.
• W3172463788 hasRelatedWork W2913338398 @default.
• W3172463788 hasRelatedWork W2949776745 @default.
• W3172463788 hasRelatedWork W3040542678 @default.
• W3172463788 hasRelatedWork W3123856202 @default.
• W3172463788 hasRelatedWork W3125459349 @default.
• W3172463788 hasRelatedWork W3156969944 @default.
• W3172463788 hasRelatedWork W2132906181 @default.
• W3172463788 hasRelatedWork W2185099102 @default.
• W3172463788 hasVolume "35" @default.
• W3172463788 isParatext "false" @default.
• W3172463788 isRetracted "false" @default.
• W3172463788 magId "3172463788" @default.
• W3172463788 workType "article" @default.