TY - JOUR TT - Calculating and Recogniting Revenue of Software Industry Contracts Based on IFRS-15 AU - Calayoğlu, İlker AU - Yılmaz, Recep PY - 2016 DA - August JF - PESA Uluslararası Sosyal Araştırmalar Dergisi PB - Politik Ekonomik ve Sosyal Araştırmalar Merkezi WT - DergiPark SN - 2528-9950 SP - 18 EP - 42 VL - 2 IS - 2 KW - Hasılat KW - Müşteri Sözleşmeleri KW - Yazılım Sektörü N2 - International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB) made a joint work and they were announced the IFRS-15 Revenue from Contract with Customers in May 2014. This standard has superseded IAS 11 and IAS 18 which has new rules. Revenue is one of the most important data to measure a company's performance. The new standard will not affect to firms which are selling without contract or selling for cash and fulfilling a goods or services at the same time. Beside this, the firms will be affected too much when enter into an agreement which have long-term, dated collection, more obligation and fulfillment of obligation over time with customers. Because of this reason, businesses in the software sector will be affected greatly. Additionally, in Turkey and the World, there are many public software companies. This study describes the revenue items of the software industry and practices with illustrative examples about software industry based on five-stage model of revenue recognition of IFRS-15. CR - Atbaş, H. (2012). Kaliteli Yazılım Nasıl Geliştirilir?, Pusula Yayıncılık, İstanbul, Türkiye CR - Calayoğlu, İ. ve Yılmaz, R. (2015). "Kullanım Amaçlı İşletme İçinde Geliştirilen Yazılımların Türkiye Muhasebe Standartlarına Göre Muhasebeleştirilmesi", İşletme ve İktisat Çalışmaları Dergisi, Cilt 3, Sayı 4, s. 130-153. www.isletmeiktisat.com/index.php/iicd/article/download/54/pdf_30 CR - Ciesielski, J. T., & Weirich, T. R. (2015). 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Accountıng for Developed Software on Contract. Journal of Economics, Finance and Accounting, Cilt 2, Sayı 3, s. 438-460. www.pressacademia.org/images/documents/jefa/archives/vol_2_issue_3/10.pdf UR - https://dergipark.org.tr/tr/pub/pesausad/issue//274871 L1 - https://dergipark.org.tr/tr/download/article-file/256093 ER -