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Research Articles

On the Definitions of Income and Revenue in IFRS

Pages 85-94 | Published online: 04 Apr 2012

References

  • Barker , R. 2010 . On the definitions of income, expenses and profit in IFRS . Accounting in Europe , 7 ( 2 ) : 147 – 158 .
  • Camfferman , K. and Zeff , S. 2007 . Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973–2000 , Oxford : Oxford University Press .
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  • EFRAG (2009 and 2010) Letters of 22.7.2009 and 22.10.2010 from EFRAG to the IASB. Available at: efrag.org
  • IASB . 2008 . Preliminary Views on Revenue Recognition in Contracts with Customers , London : International Accounting Standards Board .
  • IASB . 2010 and 2011 . Revenue from Contracts with Customers , London : International Accounting Standards Board .
  • Kirsch , R. J. 2006 . The International Accounting Standards Committee: A Political History , London : Wolters Kluwer .
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  • Scheid , J.-C. and Walton , P. 1992 . European Financial Reporting, France , London : Routledge .

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