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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