IASB and FASB's efforts towards a converged standard on revenue recognition
Colò, Valentina (A.A. 2017/2018) IASB and FASB's efforts towards a converged standard on revenue recognition. Tesi di Laurea in International accounting standards, LUISS Guido Carli, relatore Tommaso Fabi, pp. 129. [Master's Degree Thesis]
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Abstract/Index
Revenue recognition under the IAS-IFRS. Revenue recognition under the US GAAP and reasons of the process of convergence. The result of IASB and FASB’s efforts towards a converged standard on revenue recognition: the IFRS 15. The anticipated impacts of the new standard on the main industries in the European and in the American context.
References
Bibliografia e sitografia: pp. 108-114.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | LUISS Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree Program in Management, English language (LM-77) |
| Chair: | International accounting standards |
| Thesis Supervisor: | Fabi, Tommaso |
| Thesis Co-Supervisor: | Tiscini, Riccardo |
| Academic Year: | 2017/2018 |
| Session: | Summer |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 12 Mar 2019 11:40 |
| Last Modified: | 12 Mar 2019 11:40 |
| URI: | https://tesi.luiss.it/id/eprint/22557 |
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