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UFRS 15 - Müşteri Sözleşmelerinden Elde Edilen Hasılat Standardının İncelenmesi Ve Telekomünikasyon Sektörüne İlişkin Bir Uygulama

Year 2015, Issue: 103, 219 - 246, 30.04.2015
https://doi.org/10.33203/mfy.307964

Abstract

2014 itibariyle Uluslararası Muhasebe Standartları Kurulu

ve Amerikan Finansal Muhasebe Standartları Kurulu UFRS 15

“Müşteri Sözleşmelerinden Elde Edilen Hasılat” standardını yayınlamışlardır.

Yeni standardın UMS 18 ve UMS 11’in yerine geçmesi

sebebiyle, birçok sektör bu durumdan etkilenecektir ve 2017

yılından itibaren uygulanacak olmasına karşın gerekli hazırlıkların

yapılması gerekecektir.

Bu çalışma UFRS 15’de belirtilen beş adım yaklaşımının

temel özellikleri ile gelirin nasıl tahakkuk ettirildiğini açıklamayı

amaçlamakta ve telekomünikasyon sektörüne ilişkin bir uygulama

örneği vermektedir.

References

  • IASB and FASB issue new revenue recognition standard -IFRS 15. 2014a. Ernst and Young, Issue 80, http://www.ey.com/Publication/vwLUAssets/EYDevel80- Revenue-May2014/%24FILE/EY-Devel80-Revenue-May2014.pdf [erişim 10.09.2014]. IFRS News Special Edition for Revenue. 2014. Grant Thornton, http://www. gtrus.com/doc/public/gti/gti_ifrs_news_15.pdf [erişim 10.09.2014]. IFRS 15 Revenue from Contracts with Customers. 2014. IASB, http://www. pwc. com/es_MX/mx/servicios/archivo/2014-07-ifrs-15.pdf [erişim 20.12.2014]. IFRS 15 - The New Revenue Recognition Standard, Impact on Mining and Metals Entities. 2014b. Ernst and Young . http://www.ey.com/Publication/ vwLUAssets/EY-Devel-MM-RevRec-Sept2014/$FILE/EY-Devel-MM-RevRec- Sept2014.pdf [erişim 20.12.2014]. International Accounting Standard 11 (IAS 11) -Construction Contracts, 1993. IASB. International Accounting Standard 18 (IAS 18)-Revenue. 1993. IASB. Kieso, D.E., J. Weygandt ve T.D. Warfield. 2011. Intermediate Accounting IFRS Edition, John Wiley &Sons Inc., USA. Penny, J.. 2014. IFRS 15: The Importance of Reading The Fine Print, https:// www. accountancylive.com/ifrs-15-importance-reading-fine-print [erişim 10.01.2015]. Revenue from Contracts with Customers Global Guide. 2014. Price Waterhouse Coopers, http://www.pwc.com/en_US/us/cfodirect/assets/pdf/ accounting-guides/pwc-revenue -recognition-global-guide-2014.pdf [erişim 10.01.2015] . Sukhraj, P.. 2014. Converged Revenue Recognition Standard Issued, https:// www. accountancylive.com/converged-revenue-recognition-standard-issued [erişim 10.01.2015]. Weygandt, J., P.D. Kimmel ve D.E. Kieso. 2011. Financial Accounting IFRS Edition, John Wiley &Sons Inc., USA.

THE ANALYSIS OF IFRS 15 - REVENUE FROM CONTRACTS WITH CUSTOMERS STANDARD AND AN APPLICATION ON TELECOMMUNICATION SECTOR

Year 2015, Issue: 103, 219 - 246, 30.04.2015
https://doi.org/10.33203/mfy.307964

Abstract

As of 2014, International Accounting Standards Board and

Financial Accounting Standards Board have published their new

standard IFRS 15 “Revenue from Contracts with Customers”. As

this new standard replaces IAS 18 and IAS 11, many sectors will

be affected and need a proper preparation for this significant

change even though it is effective from 2017.

This study aims to explain how to recognize revenue with

the key features of the five step model approach set by IFRS 15

and provides insights into its implementation in telecommunication

sector.

References

  • IASB and FASB issue new revenue recognition standard -IFRS 15. 2014a. Ernst and Young, Issue 80, http://www.ey.com/Publication/vwLUAssets/EYDevel80- Revenue-May2014/%24FILE/EY-Devel80-Revenue-May2014.pdf [erişim 10.09.2014]. IFRS News Special Edition for Revenue. 2014. Grant Thornton, http://www. gtrus.com/doc/public/gti/gti_ifrs_news_15.pdf [erişim 10.09.2014]. IFRS 15 Revenue from Contracts with Customers. 2014. IASB, http://www. pwc. com/es_MX/mx/servicios/archivo/2014-07-ifrs-15.pdf [erişim 20.12.2014]. IFRS 15 - The New Revenue Recognition Standard, Impact on Mining and Metals Entities. 2014b. Ernst and Young . http://www.ey.com/Publication/ vwLUAssets/EY-Devel-MM-RevRec-Sept2014/$FILE/EY-Devel-MM-RevRec- Sept2014.pdf [erişim 20.12.2014]. International Accounting Standard 11 (IAS 11) -Construction Contracts, 1993. IASB. International Accounting Standard 18 (IAS 18)-Revenue. 1993. IASB. Kieso, D.E., J. Weygandt ve T.D. Warfield. 2011. Intermediate Accounting IFRS Edition, John Wiley &Sons Inc., USA. Penny, J.. 2014. IFRS 15: The Importance of Reading The Fine Print, https:// www. accountancylive.com/ifrs-15-importance-reading-fine-print [erişim 10.01.2015]. Revenue from Contracts with Customers Global Guide. 2014. Price Waterhouse Coopers, http://www.pwc.com/en_US/us/cfodirect/assets/pdf/ accounting-guides/pwc-revenue -recognition-global-guide-2014.pdf [erişim 10.01.2015] . Sukhraj, P.. 2014. Converged Revenue Recognition Standard Issued, https:// www. accountancylive.com/converged-revenue-recognition-standard-issued [erişim 10.01.2015]. Weygandt, J., P.D. Kimmel ve D.E. Kieso. 2011. Financial Accounting IFRS Edition, John Wiley &Sons Inc., USA.
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Details

Journal Section Articles
Authors

Ayşe İrem Keskin

Banu Dinçer This is me

Publication Date April 30, 2015
Submission Date April 23, 2017
Published in Issue Year 2015 Issue: 103

Cite

APA Keskin, A. İ., & Dinçer, B. (2015). UFRS 15 - Müşteri Sözleşmelerinden Elde Edilen Hasılat Standardının İncelenmesi Ve Telekomünikasyon Sektörüne İlişkin Bir Uygulama. Maliye Ve Finans Yazıları, 1(103), 219-246. https://doi.org/10.33203/mfy.307964
  • The journal specializes in especially in all the fields of finance and banking.