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- W4298006503 abstract "Subject. This article discusses the possibility of using the concept of accounting for contractual obligations in the accounting for revenue from contracts with customers. Objectives. The article aims to present changes in the methodological approach to the reflection in the accounting for revenue from contracts with customers, based on the recognition of contractual obligations arising from these contracts as accounting objects and elements of financial reporting. Methods. The article defines a promising area for the development of the theory and practice of accounting related to the use of institutional theory, in terms of the contract theory, and contractual obligations arising from contracts, the Conceptual Framework for Financial Reporting, as well as the provisions of IFRS 15 – Revenue from Contracts with Customers. Conclusions. IFRS 15 – Revenue from Contracts with Customers is an additional confirmation of the use of the theoretical concept of accounting for contractual (constructive) obligations arising from past events (signing of an exchange transaction agreement) and are objects of accounting." @default.
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- W4298006503 date "2022-09-15" @default.
- W4298006503 modified "2023-09-27" @default.
- W4298006503 title "The concept of accounting for contractual obligations in the accounting for revenue from contracts with customers" @default.
- W4298006503 doi "https://doi.org/10.24891/ia.25.9.1000" @default.
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