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- Title
НЕКИ ИЗАЗОВИ У ПРИЗНАВАЊУ ПРИХОДА У СКЛАДУ СА МСФИ 15.
- Authors
Спасић, Дејан; Арсенијевић, Александра
- Abstract
Implementation of the new IFRS 15 - Revenue from Contracts with Customers, starting from 01. january 2018, changes significantly financial reporting of many reporting entites from different industries. In this paper the main requirements of the new standard in terms of how recognize revenues are analysed. In addition, we point out some implementation specifics in different industries. We also point to some particular challenges in the implementation of certain solutions of the Standard. The aim of the paper is to analyze the possible challenges in the first and each subsequent application of IFRS 15, ant to point out the need for good knowledge of revenue recognition criteria not only by accountants, but also by users of financial statements.
- Publication
Economic Outlook / Ekonomski Pogledi, 2017, Vol 19, Issue 1, p53
- ISSN
1450-7951
- Publication type
Article