متطلبات الاعتراف بالإيراد وفقاً لمعيار الإبلاغ المالي الدولي 15 وانعكاسه على الدخل المحاسبي في ظل جودة الابلاغ المالي

Rp- Revenue recognition requirements according to International Financial Reporting Standard 15 and its impact on accounting income in light of the .pdf

Aims of the current research is to establish accounting income with the new concept according to the standard (IFRS 15), and its impact not only on the income statement but also on the rest of the statements, and to embody the accounting reality by linking the past to the present and the future.
The researcher used the five steps of following the International Financial Reporting Standard 15 in the practical application of the standard in the research sample, and a model of the transactions of the Future Gulf Company for Commercial Agencies and General Contracting was presented to clients to analyze the accounts and identify the differences between the unified accounting system and the standard to come up with results that show the impact of the practical application of the standard. In identifying accounting problems regarding application.
The researcher reached several conclusions, the most important of which is that revenue accounting is among the main and complex topics in the world of accounting, as it raises a number of controversial issues subject to discussion, and among these issues, the time point is still marred by many questions due to the importance of determining the appropriate moment to recognize revenue as a basic problem facing accountants during their application of accounting standards.
One of the most important recommendations that the researcher addressed is the necessity of enhancing the importance of determining the appropriate time to recognize revenue in an objective and accurate manner, among accountants, by identifying the performance obligations in the contract, determining the transaction price, and how to allocate the transaction price over the periods of the performance obligation.