Some issues of accounting for long-term contracts

dc.contributor.authorVardiashvili (ვარდიაშვილი), Mariam (მარიამ)
dc.description1. Vardiashvili M., Maisuradze M. ON RECOGNITION AND MEASUREMENT OF THE REVENUES ACCORDING TO IFRS 15; Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 11(1), 2017. pages 182-190. 2. Сресели Н., Сресели Р. НОВЫЙ СТАНДАРТ ПРИЗНАНИЯ ДОХОДОВ – ИЗМЕНЕНИЯ,ВЫЗОВЫ, НОВШЕСТВА; 2016. pp 148-154, 3. SABAURl, I, VARDIASHVILI M, MAISURADZE MMETHODS FOR MEASUREMENT OF PROGRESS OF PERFORMANCE OBLIGATION UNDER IFRS 15, 2 Ecoforum Journal, 11(3)2022. pp 160-165; 4. IAS 37 Provisions, Contingent Liabilities and Contingent Assets; 5. Giorgia Mattei & Niccolò Paoloni ; Understanding the Potential Impact of IFRS 15 on the Telecommunication Listed Companies, by the Disclosures’ Study; International Journal of Business and Management; Vol. 14, No. 1; 2019. 6. Marek Muc Performance Obligations and Timing of Revenue Recognition (IFRS 15); .2022 7. Veronica, Grosu1 , Marian, Socoliuc. EFFECTS AND IMPLICATIONS OF THE IMPLEMENTATION OF IFRS 15 - REVENUE FROM CONTRACTS WITH CUSTOMERS, 2017.pp 95-105 8. Vedat ACAR; Gökberk BAYRAMOĞLU EVALUATION OF IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMER WITHIN THE SCOPE OF CUSTOMER LOYALTY PROGRAMS; 2020. 9. IFRS 15 Revenue from Contracts with Customers; 10. IAS 2 Inventories; 11. GrantThornton IASB and FASB release major new standard on revenue recognition; 2016. 12.; 2017. 13.;(2018). 14.; 2019. 15. 2017.en_US
dc.description.abstractThe Article reviews main features of accounting long-term contracts - recognition of revenue and expenses in supply of goods and services in long term, measure progress of performance obligations, recognition and measure of liability in onerous contract as a provision, contract costs etc.en_US
dc.identifier.citationСтратегічні імперативи сучасного менеджменту: Зб. Матеріалів VI Міжнародної науково-практичної конференції [Електронний ресурс]. – К.: КНЕУ, 2022. 370 с.en_US
dc.subjectLong-term contracts; Performance obligations; Costs of contracten_US
dc.titleSome issues of accounting for long-term contractsen_US
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