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

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  • ESPRINET, http://investor.esprinet.com/trimestrali-e-semestrali/
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  • EY, Applying IFRS IFRS 15 Revenue from Contracts with Customers Presentation and disclosure requirements of IFRS 15, 2017
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