Revenue recognition practices in South Africa: An analysis of the decision usefulness of IFRS 15 disclosures

Autor:	M.A. van Wyk, Daniël Coetsee, Ahmed Mohammadali-Haji
Rok vydání:	2021
Předmět:	050208 finance business.industry 05 social sciences Accounting 050201 accounting General Business Management and Accounting Rigour ComputingMilieux_GENERAL Content analysis 0502 economics and business Revenue recognition Revenue Business InformationSystems_MISCELLANEOUS IFRS 15
Zdroj:	South African Journal of Accounting Research. 36:22-44
ISSN:	2376-3981 1029-1954
DOI:	10.1080/10291954.2020.1855886
Popis:	The paper analyses the first-time adoption of IFRS 15 and reports on the appropriateness, rigour and decision usefulness of revenue disclosure practices in South Africa. The decision usefulness is ...
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::70e8c75a56f6bc7e4be955d8e026497e https://doi.org/10.1080/10291954.2020.1855886 Zobrazit plný text záznamu