أثر التحول لتطبيق المعيار على الاعتراف بالايراد من العقود مع العملاء دراسة حالة شركة الاتصاالت الاردنية – أورنج

الخريسات, براءه شاهين (2017) أثر التحول لتطبيق المعيار على الاعتراف بالايراد من العقود مع العملاء دراسة حالة شركة الاتصاالت الاردنية – أورنج. Masters thesis, جامعة الشرق الاوسط.

Text 5a0fd3bb90d08_1.pdf Download (1MB)

Abstract

This study aims to examine the effect of the transition to the application of IFRS 15 on the recognition of revenues from contracts with customers. In Jordanian telecommunication study, This study was conducted in Jordan Telecommunications Company (Orange) for the period between 2010-2017, The researcher re-calculated the revenue of contracts with customers retroactively, and sperate the goods and services revenues, and the calculate the assets of contracts at the end of each interm period for the quarterly progress reports for all study periods of study. A number of statistical methods were used; the most important one is descriptive statistics, the natural distribution of data and testing the study hypotheses using the multiple regression equation to identify the effect of independent variables on dependent variables. The most important result of the study showed that there is a statistically significant effect at the level of (α ≤ 0.05) for the application of IFRS 15 as measured by the revenue from services and goods and contract assets on total revenues and equity, The study recommended urging the telecommunications companies working in Jordan especially س Orange, Jordan Telecom to apply IFRS 15 standard for its effect to achieve transparency in. disclosure and to increase the reliability of accounting measurement of financial reporting. Key Words: IFRS 15, Revenue from Contracts with Customers, International financial reporting Standards, IFRS, Contract Assets, Service Revenue, goods Revenue, Orange, Telecommunications Companies.

Actions (login required)

View Item