Recognition of Revenue From Construction Contracts According to IFRS

ebook Theoretical and Practical Consequences of the Transition to IFRS 15 · Aus der Reihe: e-fellows.net stipendiaten-wissen

By Elias Fiebig

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Bachelor Thesis from the year 2015 in the subject Business economics - Accounting and Taxes, grade: 1,0, European University Viadrina Frankfurt (Oder), course: International Accounting, language: English, abstract: Die Arbeit stellt die praktischen und theoretischen Konsequenzen der Umstellung der Umsatzerfassung nach International Rechnungslegungsstandards mit der Einführung des IFRS 15 dar. Dabei liegt der Fokus der Arbeit auf der bilanziellen Behandlung von Langzeitfertigungsaufträgen, zB. Eigentumswohnungen.
Recognition of Revenue From Construction Contracts According to IFRS