VGU RESEARCH REPOSITORY
Please use this identifier to cite or link to this item:
https://epub.vgu.edu.vn/handle/dlibvgu/1017
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Pham Lac Thy | en_US |
dc.date.accessioned | 2021-03-29T08:30:03Z | - |
dc.date.accessioned | 2021-03-29T08:30:23Z | - |
dc.date.available | 2021-03-29T08:30:03Z | - |
dc.date.available | 2021-03-29T08:30:23Z | - |
dc.date.issued | 2019 | - |
dc.identifier.uri | http://epub.vgu.edu.vn/handle/dlibvgu/1017 | - |
dc.description.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. | en_US |
dc.language.iso | en | en_US |
dc.rights | Attribution-NonCommercial 4.0 International | * |
dc.rights.uri | https://creativecommons.org/licenses/by-nc/4.0/ | * |
dc.subject | Telecom industry | en_US |
dc.subject | IFRS | en_US |
dc.title | Current developments due to "IFRS 15: revenue from contracts with customers": a critical analysis of the impact on the Vietnamese telecom industry | en_US |
dc.type | Thesis | en_US |
item.grantfulltext | restricted | - |
item.fulltext | With Fulltext | - |
item.languageiso639-1 | other | - |
Appears in Collections: | Finance & Accounting (FA) Finance & Accounting (FA) Finance & Accounting (FA) |
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File | Description | Size | Format | Existing users please Login |
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Current developments due to IFRS revenue from contracts with customers a critical analysis of the impact on the Vietnamese telecom industry.pdf | 1.14 MB | Adobe PDF |
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