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Ditemukan 1 dari pencarian Anda melalui kata kunci: author=Ergun Gunes

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Performance obligations for “revenue from contracts with customers” princ…

Abstract Purpose – The aim of this paper is to investigate the gap between cost-based and time-based revenue recognition schemes in the accounting of ship-owning corporations, and to propose cost-based revenue recognition (as in general accounting practice) in connection with the performance obligations. Design/methodology/approach – For a comparative analysis of time-based (traditional ap…

Edisi: Maritime Business Review Performance obligations f
ISBN/ISSN: -
Deskripsi Fisik: 14 halaman
Judul Seri: Performance obligations for “revenue from contracts with customers” principle in the shipping industry
No. Panggil: ATC PO OKA a

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