%0 Journal Article
%T IMPLEMENTATION OF TFRS 15 ¡°REVENUE FROM CONTRACTS WITH CUSTOMERS: A CASE STUDY ON CONSTRUCTION CONTRACTS
%A Hakan VARG¨¹N
%A Metin SABAN
%A Serhan G¨¹RKAN
%J -
%D 2019
%X Public Oversight Accounting and Auditing Standarts Authority (KGK) has issued a new Standard on revenue recognition ¨C TFRS 15 ¡°Revenue from Contracts with Customers¡±. Companies are required to apply TFRS 15 to their annual reporting periods beginning on or after 1 January 2018. TFRS 15 brings a different perspective to revenue concept than current practices regarding amount of revenue to be recognize and accounting treatment. The standard involves a five-step model and two new approaches as recognition of revenue at a point in time or over time. The aim of this study is to examine these two approaches by way of case study on construction contracts
%K Has£¿lat
%K TFRS15 M¨¹£¿teri S£¿zle£¿melerinden Has£¿lat Standard£¿
%K Gayrimenkul S£¿zle£¿mesi
%U http://dergipark.org.tr/muvu/issue/40568/340990