IFRS 15 – Ricavi provenienti da contratti con i clienti: una panoramica sugli impatti dall’implementazione dell’IFRS 15
Abstract
Entities had to apply IFRS 15 for annual reporting periods beginning on
or after 1 January 2018. Financial information published with reference to the
first quarter 2018 had to present the effects of the first time adoption of
IFRS15. The paper summarizes the results of an high level non statistical
reviews of interim financial reports as at 31 March 2018 considering
requirements in IAS 34 and what early adopters had already disclosed.
References
- INTERNATIONAL ACCOUNTING STANDARD BOARD, Revenue from Contracts with Customers, 2014.
- BORSA ITALIANA, http://www.borsaitaliana.it/
- ESPRINET, http://investor.esprinet.com/trimestrali-e-semestrali/
- FCA, https://www.fcagroup.com/en-US/investors/financial_regulatory/financial_reports/Pages/2018.aspx
- AMPLIFON, http://corporate.amplifon.com/investorsa/bilanci-e-relazioni
- FILA, http://www.filagroup.it/en/investors/
- SOGEFI, http://www.sogefigroup.com/en/investor-relations/financial-statements-reports/2018/index.html
- EY, Applying IFRS IFRS 15 Revenue from Contracts with Customers Presentation and disclosure requirements of IFRS 15, 2017
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