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AN EXAMINATION OF IFRS 15- REVENUE FROM CONTRACTSWITH CUSTOMERS

Year 2015, Volume: 17 Issue: 2, 193 - 226, 30.06.2015

Yıldız Özerhan Beyhan Marşap Serap Sebahat Yanık

Abstract

Revenue is one of the most important factors in evaluating an entity’s financial performance that consists of income arised related to ordinary operating activities of an entity. The reason for issuing a new Standard for revenue is to ensure convergence between American GenerallyAccepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS). The new Standard replaces IAS 18 Revenue and IAS 11 Construction Contractsin 2017.In this study, the measurement, recognition and reporting principles of revenue is examined and supported with examples.

Keywords

IFRS 15 Revenue Contracts Wıth Customers

References

  • Deloitte, 2014. “IFRS in Focus, IASB Issues New Standard on Revenue Recognation, May, IFRS Global Office, www.iasplus.com(05.01.2015).
  • IASB, 2014. “Summary and Feedback Statement, IFRS 15 Revenue from Contracts with Customers” May,www.ifrs.org(05.01.2015).
  • IASB, 2014.“Basis for Conclusions:IFRS 15 Revenue fromContracts with Customers, May, www.ifrs.org(05.01.2015).
  • IASB, 2014. “Illustrative Examples: IFRS 15 Revenue from Contracts with Customers, May, www.ifrs.org(05.01.2015).
  • IASB, 2014. “ IFRS 15 Revenue from Contracts with Customers, May, www. ifrs.org(05.01.2015).
  • KPMG, 2014. “First Impressions: Revenue from Contracts with Customers” June, www.kpmg.com/ifrs(05.01.2015).
  • PWC, 2014. “IFRS 15 Revenue from Contracts with Customers, Global Edition, www.pwc.com (05.01.2015).

IFRS 15 MÜŞTERİLERLE YAPILAN SÖZLEŞMELERDEN DOĞAN HASILAT STANDARDININ İRDELENMESİ

Year 2015, Volume: 17 Issue: 2, 193 - 226, 30.06.2015

Yıldız Özerhan Beyhan Marşap Serap Sebahat Yanık

Abstract

Hasılat işletmenin esas faaliyet konusu ile ilgili olarak ortaya çıkan gelirlerden oluşmakta olup işletmenin finansal performansını değerlendirmede en önemli faktörlerden biridir. Hasılat konusunda yeni bir standardın yayınlanmasının nedeni Amerikan Genel Kabul Görmüş Muhasebe İlkeleri ile Uluslararası Finansal Raporlama Standardı arasında yakınsama sağlamaktır. Yeni standartla
birlikte IAS 18 Hasılat ve IAS 11 İnşaat Sözleşmeleri standartları 2017 yılında yürürlükten kalkacaktır. Bu çalışmada hasılatın ölçümleme, muhasebeleştirme ve raporlamaya ilişkin ilkeleri örneklerle desteklenerek incelenmiştir.

Keywords

IFRS 15 hasılat müşterilerle yapılan sözleşmeler

References

  • Deloitte, 2014. “IFRS in Focus, IASB Issues New Standard on Revenue Recognation, May, IFRS Global Office, www.iasplus.com(05.01.2015).
  • IASB, 2014. “Summary and Feedback Statement, IFRS 15 Revenue from Contracts with Customers” May,www.ifrs.org(05.01.2015).
  • IASB, 2014.“Basis for Conclusions:IFRS 15 Revenue fromContracts with Customers, May, www.ifrs.org(05.01.2015).
  • IASB, 2014. “Illustrative Examples: IFRS 15 Revenue from Contracts with Customers, May, www.ifrs.org(05.01.2015).
  • IASB, 2014. “ IFRS 15 Revenue from Contracts with Customers, May, www. ifrs.org(05.01.2015).
  • KPMG, 2014. “First Impressions: Revenue from Contracts with Customers” June, www.kpmg.com/ifrs(05.01.2015).
  • PWC, 2014. “IFRS 15 Revenue from Contracts with Customers, Global Edition, www.pwc.com (05.01.2015).
There are 7 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Yıldız Özerhan This is me

Beyhan Marşap This is me

Serap Sebahat Yanık This is me

Publication Date June 30, 2015
Submission Date February 2, 2015
Published in Issue Year 2015 Volume: 17 Issue: 2

Cite

APA Özerhan, Y., Marşap, B., & Yanık, S. S. (2015). IFRS 15 MÜŞTERİLERLE YAPILAN SÖZLEŞMELERDEN DOĞAN HASILAT STANDARDININ İRDELENMESİ. Muhasebe Bilim Dünyası Dergisi, 17(2), 193-226.
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