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Some issues of accounting for long-term contracts

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dc.contributor.author Vardiashvili (ვარდიაშვილი), Mariam (მარიამ)
dc.date.accessioned 2022-12-12T08:26:33Z
dc.date.available 2022-12-12T08:26:33Z
dc.date.issued 2022
dc.identifier.citation Стратегічні імперативи сучасного менеджменту: Зб. Матеріалів VI Міжнародної науково-практичної конференції [Електронний ресурс]. – К.: КНЕУ, 2022. 370 с. en_US
dc.identifier.isbn 978-966-926-416-9
dc.identifier.uri http://dspace.tsu.ge/xmlui/handle/123456789/1988
dc.description 1. 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, https://www.researchgate.net/publication/321105489 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; http://www.ecoforumjournal.ro/index.php/eco/article/view/1398 4. IAS 37 Provisions, Contingent Liabilities and Contingent Assets; www.ifrs.org 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 https://ifrscommunity.com/knowledge-base/ifrs-15-performance-obligations-and-timing-of-revenue-recognition. 7. Veronica, Grosu1 , Marian, Socoliuc. EFFECTS AND IMPLICATIONS OF THE IMPLEMENTATION OF IFRS 15 - REVENUE FROM CONTRACTS WITH CUSTOMERS, 2017.pp 95-105 http://www.strategiimanageriale.ro/papers/160413.pdf 8. Vedat ACAR; Gökberk BAYRAMOĞLU EVALUATION OF IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMER WITHIN THE SCOPE OF CUSTOMER LOYALTY PROGRAMS; 2020. https://www.researchgate.net/publication/344201348 9. IFRS 15 Revenue from Contracts with Customers; https://www.ifrs.org 10. IAS 2 Inventories; www.ifrs.org 11. GrantThornton IASB and FASB release major new standard on revenue recognition; 2016. https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/article-pdfs/2016/ifrs-15-special-edition-newsletter-oct-2016.pdf 12. http://msfo-dipifr.ru/msfo-ifrs-15-priznanie-vyruchki-v-techenie-vremeni/; 2017. 13. https://fin-accounting.ru/articles/2018/ifrs-15-example-of-accounting-construction-contracts-under-ifrs;(2018). 14. https://assets.kpmg/content/dam/kpmg/xx/pdf/2019/06/ifrs15-revenue-handbook.pdf; 2019. 15. https://www2.deloitte.com/content/dam/Deloitte/ua/Documents/webinar/06_12_17_webinar_IFRS15. 2017. en_US
dc.description.abstract The 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.language.iso en en_US
dc.subject Long-term contracts; Performance obligations; Costs of contract en_US
dc.title Some issues of accounting for long-term contracts en_US
dc.type Article en_US

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