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Details van artikel 8 van 9 gevonden artikelen
| Titel: |
Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences |
| Auteur: |
Wustemann, Jens Kierzek, Sonja |
| Verschenen in: |
Accounting in Europe |
| Paginering: | Jaargang 2 (2005) nr. 1 pagina's 69-106 |
| Jaar: |
2005 |
| Inhoud: |
Since 2002, the FASB and the IASB have been undertaking a joint project on the revision and convergence of US GAAP and IFRS revenue recognition. Even though the outcome of the project is still open, the project's course as well as trends in recently published IFRS and other current IASB projects suggest that existing earnings-based and realisation-based IFRS revenue recognition criteria are likely to be replaced by a radically new approach. This paper demonstrates the inconsistencies in current IFRS revenue recognition that have triggered the project and then presents and discusses three conceptually different revenue recognition models that are internationally debated at present. The paper concludes that a major revision of existing IFRS revenue recognition as proposed by the FASB and the IASB is not required. It is argued that the perceived deficiencies should rather be solved on the basis of current transaction-based IFRS revenue criteria. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 8 van 9 gevonden artikelen
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