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Mohammed M. Yassin, Dea?a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, ?Revenue from Contracts with Customers?, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to m...
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Nicolai Jieri,Simona-Maria TANASA (BRÎNZARU),Veronica Grosu,Svetlana Mihaila
Pág. 165 - 171
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Milan Van Wyk,Danie Coetsee
AbstractOrientation: IFRS 15 Revenue from Contract with Customers replaced the industry-specific financial reporting standard IAS 11 Construction Contracts, becoming effective on or after 1 January 2018. Construction is regarded as a complex industr...
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Sophia Brink
AbstractCredit card rewards programmes are a common phenomenon in the South African market. On 1 July 2007 the International Accounting Standards Board (IASB) issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accou...
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Sophia Brink
AbstractMost credit card issuers offer their card holders participation in a customer loyalty programme. On 1 July 2007 the IASB issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accounting treatment of customer lo...
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Ali Fatih DALKILIC
Pág. 67 - 84
Revenue is a crucial number to users of financial statements in assessing an entity?s financial performance and position. In May 2014, the IASB and FASB published a new joint standard (IFRS 15 vs. ASC 606) on revenue recognition which replaces most of th...
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Sophia Brink
AbstractThe popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. On 1 July 2007 the IASB issued IFRIC 13 to give specific guidance to supplie...
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