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Accounting in Europe Volume 9, 2012 - Issue 1
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Research Articles

On the Definitions of Income and Revenue in IFRS

Christopher Nobes Royal Holloway, University of London, Egham, UKCorrespondence[email protected]
Pages 85-94 | Published online: 04 Apr 2012

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Read on this site (9)

David Alexander & Roberta Fasiello. (2021) Prudence and Directive 34 – Reality and Rhetoric in Accounting Regulation. Accounting in Europe 18:1, pages 26-42.
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Christopher J. Napier & Christian Stadler. (2020) The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers. Accounting and Business Research 50:5, pages 474-503.
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Rob Bryer. (2016) Linking Pacioli's double-entry bookkeeping, algebra, and art: accounting history or idle speculation?. Accounting History Review 26:1, pages 33-40.
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Christopher Nobes. (2015) Accounting for capital: the evolution of an idea. Accounting and Business Research 45:4, pages 413-441.
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Alfred Wagenhofer. (2014) The role of revenue recognition in performance reporting. Accounting and Business Research 44:4, pages 349-379.
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Arjan Brouwer, Arshia Faramarzi & Martin Hoogendoorn. (2014) Does the New Conceptual Framework Provide Adequate Concepts for Reporting Relevant Information about Performance?. Accounting in Europe 11:2, pages 235-257.
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Richard Barker, Andrew Lennard, Christopher Nobes, Marco Trombetta & Peter Walton. (2014) Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting. Accounting in Europe 11:2, pages 149-184.
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Richard Barker & Anne McGeachin. (2013) Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism. Accounting and Business Research 43:6, pages 579-604.
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Peter Walton & Lisa Evans. (2013) Accounting in Europe – 10 years on. Accounting in Europe 10:2, pages 163-173.
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Articles from other publishers (6)

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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Pınar OKAN GÖKTEN. (2019) ULUSLARARASI MUHASEBE STANDARTLARI KURULU’NUN PERFORMANS RAPORLAMASINA BAKIŞ AÇISI: 1989’DAN 2018’E NE DEĞİŞTİ?INTERNATIONAL ACCOUNTING STANDARDS BOARD’S PERSPECTIVE ON PERFORMANCE REPORTING: WHAT HAS CHANGED FROM 1989 TO 2018?. Muhasebe ve Vergi Uygulamaları Dergisi 12:2, pages 475-496.
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Christopher Nobes & Christian Stadler. (2018) Impaired translations: IFRS from English and annual reports into English. Accounting, Auditing & Accountability Journal 31:7, pages 1981-2005.
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Kamran Malikov, Stuart Manson & Jerry Coakley. (2018) Earnings management using classification shifting of revenues. The British Accounting Review 50:3, pages 291-305.
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Manfred KühnbergerManfred Kühnberger. 2017. Kapitalmarktorientierte Rechnungslegung. Kapitalmarktorientierte Rechnungslegung 249 365 .
Kateřina Knorová. (2016) Do Czech Companies Disclose Revenue in Accordance with IFRS Requirements?. European Financial and Accounting Journal 11:3, pages 69-84.
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