根据IFRS 15对移动电话公司收入的确认

Q4 Business, Management and Accounting

Restaurant Business Pub Date : 2019-10-18 DOI:10.26643/rb.v118i10.9316

Layth Ali Al-Tamimi, AbbasiMuhammad Sharif, M. Shani

{"title":"根据IFRS 15对移动电话公司收入的确认","authors":"Layth Ali Al-Tamimi, AbbasiMuhammad Sharif, M. Shani","doi":"10.26643/rb.v118i10.9316","DOIUrl":null,"url":null,"abstract":"The aim of this research is to find out the adequacy and appropriateness of revenue recognition procedures in mobile phone companies and to know how well they comply with international financial reporting standards. \nThe most important conclusion reached by the researcher is the lack of experience and know-how in the accounting and administrative staff working in most mobile phone companies. \nThe most important recommendations of the research are the need to provide an efficient accounting and administrative staff with sufficient experience and know-how in the methods of recognizing revenues generated by mobile phone companies.","PeriodicalId":35351,"journal":{"name":"Restaurant Business","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2019-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Recognition Of Revenue In Mobile Phone Companies Under IFRS 15\",\"authors\":\"Layth Ali Al-Tamimi, AbbasiMuhammad Sharif, M. Shani\",\"doi\":\"10.26643/rb.v118i10.9316\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The aim of this research is to find out the adequacy and appropriateness of revenue recognition procedures in mobile phone companies and to know how well they comply with international financial reporting standards. \\nThe most important conclusion reached by the researcher is the lack of experience and know-how in the accounting and administrative staff working in most mobile phone companies. \\nThe most important recommendations of the research are the need to provide an efficient accounting and administrative staff with sufficient experience and know-how in the methods of recognizing revenues generated by mobile phone companies.\",\"PeriodicalId\":35351,\"journal\":{\"name\":\"Restaurant Business\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-10-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Restaurant Business\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26643/rb.v118i10.9316\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"Business, Management and Accounting\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Restaurant Business","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26643/rb.v118i10.9316","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Business, Management and Accounting","Score":null,"Total":0}

引用次数: 0

摘要

本研究的目的是找出收入确认程序在移动电话公司的充分性和适当性，并了解他们遵守国际财务报告准则的程度。研究人员得出的最重要的结论是，大多数移动电话公司的会计和行政人员缺乏经验和专业知识。这项研究最重要的建议是，需要提供高效的会计和行政人员，他们在确认移动电话公司产生的收入的方法方面具有足够的经验和专门知识。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Recognition Of Revenue In Mobile Phone Companies Under IFRS 15

The aim of this research is to find out the adequacy and appropriateness of revenue recognition procedures in mobile phone companies and to know how well they comply with international financial reporting standards. The most important conclusion reached by the researcher is the lack of experience and know-how in the accounting and administrative staff working in most mobile phone companies. The most important recommendations of the research are the need to provide an efficient accounting and administrative staff with sufficient experience and know-how in the methods of recognizing revenues generated by mobile phone companies.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Restaurant Business Business, Management and Accounting-Tourism, Leisure and Hospitality Management

自引率

0.00%

发文量

期刊介绍： Restaurant Business is the leading media brand in the commercial foodservice industry, with a focus on entrepreneurship, innovation and growth. Restaurant Business understands the new state of media like no other, recognizing the importance and nuances of each, and helping you retrieve the information you need, wherever, whenever. Each product of Restaurant Business concisely shows growth-minded restaurateurs how to capitalize on trends, new concepts, changes in consumer tastes, new purchasing strategies and peers’ best practices. Our editors track ideas and trends as they develop within key channel segments including high-volume independents, multiunit operators, emerging chains and the top 100 chains, plus their top franchisees.