What is it about?
This paper provides detailed evidence, from financial statements and notes thereto, on the impacts of the new revenue standard IFRS 15 on the financial statements of Australian and New Zealand firms and the channels through which the standard affected the financial statements.
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Why is it important?
IFRS 15 is a new standard that the IASB issued on revenue recognition, measurement and disclosure. This is one of the early papers documenting the impacts of the standard on financial statements.
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This page is a summary of: How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand, Journal of International Accounting Auditing and Taxation, December 2022, Elsevier,
DOI: 10.1016/j.intaccaudtax.2022.100507.
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