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Accounting in Europe Volume 7, 2010 - Issue 1
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Original Articles

Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’

Jan Marton Gothenburg University, SwedenCorrespondence[email protected]
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Alfred Wagenhofer University of Graz, AustriaView further author information
Pages 3-13 | Published online: 24 Jun 2010

Citations (13)

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Read on this site (1)

Alfred Wagenhofer. (2014) The role of revenue recognition in performance reporting. Accounting and Business Research 44:4, pages 349-379.
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Articles from other publishers (12)

Pınar OKAN GÖKTEN, Burak ÖZDOĞAN & Soner GÖKTEN. (2023) TFRS 15 Asıl/Vekil Konumlandırması Üzerine Vaka İncelemesi: Turkcell ve GezinomiTFRS 15 Case Study on Principal/Agent Positioning: Turkcell and Gezinomi. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi 26:2, pages 345-356.
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Humayun Kabir & Li Su. (2022) How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand. Journal of International Accounting, Auditing and Taxation 49, pages 100507.
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Thomas Carrington & Gunilla Eklöv Alander. (2022) The politics of profit production. Qualitative Research in Accounting & Management 19:4, pages 441-472.
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Alberto Quagli, Elisa Roncagliolo & Gabriele D’Alauro. (2021) The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15. International Journal of Disclosure and Governance 18:3, pages 290-303.
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Laura Girella, Roberto Tizzano & Elisa Rita Ferrari. (2018) Concepts travelling across disciplinary fields: the case of the business model. Journal of Management and Governance 23:2, pages 373-402.
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Dara Marshall, Nancy Chun Feng, Mary L. Fischer, Renee Flasher, Amy Foshee Holmes, Carol M. Jessup, Louella Moore, Daniel G. Neely & Terry K. Patton. (2018) Response to the GASB's Invitation to Comment on Revenue and Expense Recognition: Project No. 4-6I . Journal of Governmental & Nonprofit Accounting 7:1, pages 97-103.
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Ugo Lassini, Andrea Lionzo & Francesca Rossignoli. (2015) Does business model affect accounting choices? An empirical analysis of European listed companies. Journal of Management & Governance 20:2, pages 229-260.
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Brian Singleton-Green. (2012) Should financial reporting reflect firms’ business models? What accounting can learn from the economic theory of the firm. Journal of Management & Governance 18:3, pages 697-706.
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Thomas Post, Helmut Gründl, Lisa Schmidl & Mark S. Dorfman. (2007) Implications of IFRS for the European Insurance Industry - Insights from Capital Market Theory. SSRN Electronic Journal.
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Waqar Ali & Ayung Tseng. (2022) The Effects of ASC 606 on Revenue Recognition. SSRN Electronic Journal.
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Yuri Biondi, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn N. Jorgensen, John Lacey, Richard H. Macve & Eiko Tsujiyama. (2012) Comment on IASB/FASB 2011 ED on Revenues from Contracts with Customers. SSRN Electronic Journal.
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Carolyn J. Cordery & Rachel F. Baskerville. (2006) Small GAAP: A Large Jump for the IASB. SSRN Electronic Journal.
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