Publication: Aspecte ale contabilității veniturilor conform IFRS 15
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ASEM
Abstract
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CURAGĂU, Natalia, ŢURCANU, Ştefan. Aspecte ale contabilității veniturilor conform IFRS 15. In: Conferinţa Ştiinţifică Internaţională Studenţească "Provocările contabilităţii în viziunea tinerilor cercetători" [online], 17 martie 2017 : Culegere de articole ştiinţifice. Chişinău: ASEM, 2017, pp. 86-89. ISBN 978-9975-75-859-8.
The reform of the accounting system is based not only on the transition to IFRS but also on a study on the future change of the accounting system. The new IFRS 15 "Revenue from contracts with customers" represents fundamental changes. This scientific article makes changes that may arise in front of national companies and attempts to systematise contractual obligations arising from contracts on the wholesale energy and energy market. Account may be taken of the possibility of carrying out accounting transactions under these contracts in accordance with the new accounting standards.
The reform of the accounting system is based not only on the transition to IFRS but also on a study on the future change of the accounting system. The new IFRS 15 "Revenue from contracts with customers" represents fundamental changes. This scientific article makes changes that may arise in front of national companies and attempts to systematise contractual obligations arising from contracts on the wholesale energy and energy market. Account may be taken of the possibility of carrying out accounting transactions under these contracts in accordance with the new accounting standards.
Keywords
accounting harmonization, profit and loss statement, IRSF 15, transition