Object

Title: International Financial Reporting Standard no 15 “Customer agreements” in the construction industry

Tytuł odmienny:

Międzynarodowy Standard Sprawozdawczości Finansowej nr 15 „Umowy z klientami” w branży budowlanej

Autor:

Kasperowicz, Anna

Opis:

Financial Sciences. Nauki o Finansach, 2018, vol. 23, no. 3, s. 73-83

Abstrakt:

The paper presents the features of the construction industry and the ways of organising investment processes, as well as the methods for the valuation of the services implemented within its scope. The individual valuation methods were assigned to the applicable provisions of Polish balance sheet law and the International Financial Reporting Standard No 15 “Revenues from contracts with customers” in force since 2018. On the basis of a practical example, there was illustrated the achieved financial result of a company providing installation services as a subcontractor in view of all the possible valuation methods. The author presented and evaluated the anticipated effects of the new standard’s entry into force, and in conclusion presented a selection of the valuation methods for the services performed in this industry, which is complicated and has a decisive impact on the amount of profits and losses of the financial results presented in the account

Wydawca:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Miejsce wydania:

Wrocław

Data wydania:

2018

Typ zasobu:

artykuł

Identyfikator zasobu:

doi:10.15611/fins.2018.3.06 ; oai:dbc.wroc.pl:45470

Język:

eng

Powiązania:

Financial Sciences. Nauki o Finansach, 2018, vol. 23, no. 3

Prawa:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Prawa dostępu:

Dla wszystkich zgodnie z licencją

Licencja:

CC BY-NC-ND 3.0 PL

Lokalizacja oryginału:

Uniwersytet Ekonomiczny we Wrocławiu

Tytuł publikacji grupowej:

Financial Sciences. Nauki o Finansach

Format:

application/pdf

Object collections:

Last modified:

Jun 11, 2022

In our library since:

Sep 6, 2018

Number of object content hits:

378

Number of object content views in PDF format

406

All available object's versions:

https://www.dbc.wroc.pl/publication/68780

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