Excerpt
Table of Contents
Abstract
Introduction
Literature Review
Purpose of IFRS 15 and changes versus previous standards
Accounting effects of IFRS 15
Information effects of IFRS 15
Capital Market effects and Real effects of IFRS 15
Limitations and knowledge gaps
Methodology
Sample
Data Collection Methods
Variables
Analysis
Impact on Retained Earnings
Impact on Revenue
Evaluation of Findings
Conclusion
Appendix
Abbreviations
References
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- Annika Specht (Author), 2021, Effects of the new revenue recognition policy IFRS 15 for multinational Retail companies, Munich, GRIN Verlag, https://www.grin.com/document/1223198
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