الاعتراف بالإيراد على وفق المعيار الدولي للإبلاغ المالي (IFRS 15)‎ و انعكاسه على جودة الإبلاغ المالي في قطاع المقاولات : دراسة تطبيقية

الملخص EN

The contracting sector plays a vital role in the economic activity through its contribution to the implementation of construction and construction projects which represent the infrastructure of the society, In return it receives large revenues due to its normal operations, Due to the lack of revenue recognition requirements in accordance with the unified accounting system, This study aimed to identify the five steps by which revenue is recognized in accordance with International financial Reporting Standards (IFRS 15) as well as the presentation and disclosure requirements, The researcher adopted a case study methodology for a contract with Customers in the Al Mutasim General Contracting Company to implement the requirements of revenue recognition, The study reached a number of conclusions, the most important of which is the recognition by the sector of the revenue according to the method of the contract and its non-compliance with the accrual basis, It was noted that the revenues and costs of contracts are proven in the total amount in the statement of financial position, although there are costs In addition, it is possible to apply this standard in the construction sector after meeting the requirements of the mentioned standard, The study recommended that the unified accounting system should be developed in accordance with International financial Reporting Standards (IFRS 15) Work on the issuance of instructions required companies to apply.