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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1017
Title: Current developments due to "IFRS 15: revenue from contracts with customers": a critical analysis of the impact on the Vietnamese telecom industry
Authors: Pham Lac Thy 
Keywords: Telecom industry;IFRS
Issue Date: 2019
Abstract: 
In this thesis paper, we discuss not only the changes in revenue recognition according to IFRS 15 compared to older standards but also the comparison between IFRS and VAS. Subsequently, the effects of those changes on the most impacted industry telecom industry are pointed out. One of the biggest Vietnamese telecom companies which is Viettel Group is also introduced and analyzed to be an explicit example. Under my assumption, the changes in revenue recognition are significant and necessary. The organizations, especially those in telecom industry, need to put in considerable effort to modify revenue recognition process in order to cope with the new standard.
URI(1): http://epub.vgu.edu.vn/handle/dlibvgu/1017
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)
Finance & Accounting (FA)
Finance & Accounting (FA)

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