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Autor (i): Cristina-Aurora, Bunea-Bontaş

 

JEL: M41

 

Cuvinte cheie: IFRS 15, revenue, contract with customer, performance obligation, satisfaction of performance obligations, allocating the transaction price

 

Abstract:

Revenue is an important indicator to users of financial statements in assessing an entity’s financial performance and position. International Financial Reporting Standard 15 Revenue from Contracts with Customers (IFRS 15) issued in May 2014 provides a robust framework for addressing revenue issues. The standard establishes principles for reporting useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity’s contracts with customers. This article outlines the basic principles that an entity should must apply to measure and recognise revenue and the related cash flows.

 

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