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• W4386301495 abstract "This study dealt with the impact of using blockchain technology on revenue recognition under IFRS 15, an analytical Survey study of the opinions of a sample of observers, administrators and financiers in a sample of industrial economic units in the Kurdistan Region-Iraq and the study followed the descriptive analytical approach, due to its suitability to the nature of the study, and also used the questionnaire as a tool to collect data from the individuals of the study sample, and the study was applied to a sample of (10) industrial economic units in the Kurdistan region of Iraq, distributed questionnaire form with a number of (90) questionnaires in the study community represented by economic units The Iraqi private industrial company operating in the Kurdistan region of Iraq, recovered (85) questionnaires, which amounts to( 94.44)%. To achieve the objectives of the study, the researcher prepared a questionnaire and relied on it in the Applied study in order to collect data, and some statistical analysis methods were used to measure and test variables.This study aimed to identify the use of blockchain technology in the accounting environment and its impact on revenue recognition under IFRS 15, and to identify the five steps through which revenue is recognized in accordance with IFRS 15. The study reached a set of conclusions, the most important of which is that this sector recognizes revenue according to the completed contract method, as it was noted that the revenues and costs of contracts are fixed in their total amount in the statement of financial position, although there are costs related to previous and subsequent periods, as well as the possibility of applying the said Standard in the contracting sector after meeting the requirements of the said Standard . In the light of these results, the study reached several recommendations, the most important of which is the importance of promoting and developing the use of blockchain technology in industrial economic units because of its positive effects on assessing financial performance and achieving the appropriate competitive advantage to achieve revenue recognition with the customer contract from raising its profits and achieving their sustainability as a result of: reducing costs, improving the quality and efficiency of industrial services, increasing transaction volume, increasing profits, ease of entry into local and international markets, saving time and effort. The study recommended the need to develop the accounting system on the use of blockchain blockchain technology with IFRS (IFRS 15) and work on issuing instructions that oblige industrial economic units to apply them." @default.
• W4386301495 created "2023-08-31" @default.
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• W4386301495 date "2023-08-31" @default.
• W4386301495 modified "2023-09-27" @default.
• W4386301495 title "The possibility of using Block Chain technology in the accounting environment and its impact on revenue recognition under the International Financial Reporting Standard IFRS 15" @default.
• W4386301495 doi "https://doi.org/10.54809/jkss.vi8.311" @default.
• W4386301495 hasPublicationYear "2023" @default.
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