The new revenue standard IFRS 15 came as a replacement for all previous revenue standards. The application of the standard has meant that certain industries have had a greater impact, where the real estate industry's sector of residential development is one of them. There are differences in the companies' revenue recognition in this sector after the implementation of IFRS 15 in 2018. The study aims to clarify the differences that exist between residentialdevelopers' revenue recognition. This is because it has been a topic that has been recognized and discussed by many after the implementation. Several residential developers have been criticized for the application of the new standard. The result of the study shows that there are differences in revenue recognition for residential developers after the implementation of IFRS 15. There are differences in the timing of the revenue recognition, the number of performance obligations that have been identified and differences in accounting principles
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:sh-39017 |
| Date | January 2019 |
| Creators | Samar, Katia, Mahmoudpoor, Parang |
| Publisher | Södertörns högskola, Företagsekonomi, Södertörns högskola, Företagsekonomi |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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