الاعتراف بالإيراد على وفق معيار الإبلاغ المالي الدولي (15 IFRS)‎ و تأثيره على نتيجة النشاط : بحث تطبيقي

الملخص EN

The research aims to describe the methods and practices of revenue recognition in accordance with the International Financial Reporting Standards (IFRS) and the current local accounting practices (IQGAAP), which are reflected in the accounting treatments for revenue recognition in accordance with the International Financial Reporting Standard (15FRS), and its impact on the outcome of the enterprise's activity.

To achieve the objectives of the research, the researcher used a case study in the Middle East Creativity and Real Estate Investments Company to apply the international financial reporting standard (FRS 15) at the later date and to show the impact of adopting the standard and the differences on the activity result before and after the adoption of the standard.

The researcher reached a number of conclusions, the most important of which is that revenue recognition according to the Financial Reporting Standard (IFRS 15) has a positive impact on s that leads to an improvement in comparing revenue recognition practices in different establishments, as it entails presenting information of greater interest to its users, which has a role in improving The quality of financial reporting by setting the principles that the entity should apply to report useful information about the nature, value, timing and uncertainty of revenue and cash flows resulting from contracts with customers instead of the numerous rules and guidelines for revenue recognition included in previous revenue standards, which were in conflict with each other.