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DC Field | Value | Language |
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dc.contributor.author | Gokgoz, Ahmet | - |
dc.date.accessioned | 2018-09-27T08:37:18Z | - |
dc.date.available | 2018-09-27T08:37:18Z | - |
dc.date.issued | 2018-09 | - |
dc.identifier.citation | Gokgoz, A. (2018). Contract asset and contractual obligation concepts and their reporting within the framework of revenue recognition standard under TAS 15 service contracts. Journal of Accounting, Finance and Auditing Studies, 4(4), 45-57. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/34116 | - |
dc.description.abstract | The financial performance of a corporation is presented via its income statement table. One of the most important sections of the mentioned table is the cell where the revenue is displayed. The revenue term means the earnings arising in the course of ordinary activities. Measuring and reporting of the revenue are to be studied carefully due to Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS). Various standards were published in this manner furthermore some of them are repealed or updated. Lastly the standard of “TFRS 15: Revenue from Contracts with Customers” is published relating the revenue issue to be applied as from 31st of December 2017. The concepts of “Contract Asset” and “Contractual Obligation” are revealed in the literature via TFRS 15 Standard contrary to the former regulations. The aim of the study is explaining the reporting of “Contract Asset” and “Contractual Obligation” by analyzing the mentioned concepts within the framework of Revenue Recognition Standard Under TAS 15 Service Contracts. | en_GB |
dc.language.iso | other | en_GB |
dc.publisher | Ahmet Gökgöz | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Accounting -- Standards -- Turkey | en_GB |
dc.subject | Financial statements -- Standards -- Turkey | en_GB |
dc.subject | Assets (Accounting) | en_GB |
dc.subject | Contracts -- Turkey | en_GB |
dc.title | Contract asset and contractual obligation concepts and their reporting within the framework of revenue recognition standard under TAS 15 service contracts | en_GB |
dc.title.alternative | TFRS 15 hizmet sozlesmelerinden hasilat standardi cercevesinde sozlesme varligi ile sozlesme yukumlulugu kavramlari ve raporlanmasi | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.identifier.doi | 10.32602/jafas.2018.004 | - |
dc.publication.title | Journal of Accounting, Finance and Auditing Studies | en_GB |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 4 Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 4 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS,_4(4)_-_A4.pdf | 361.86 kB | Adobe PDF | View/Open |
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