ABSTRACT:
In 2018 entered into force IFRS 15 “Revenue from Contracts with Customers”.It replaces the previous IAS 11 and IAS 18, respectively relating to “Construction contracts” and “Revenues”. OIC, continuing to progressively replace the accounting principles based on the norms of the civil code with others increasingly closer to IAS/IFRS, now proposes a new document on revenues, taking up most of the concepts contained in IFRS 15. This work highlights some critical issues contained in the document, especially with regard to possible incompatibilities with the legislation in force in Italy.
Calò, F., Capodaglio, G., Dangarska, V. S., Ricci, A., Ricci, G., Semprini, L. & Tozzi, I. (2019). La proposta di un nuovo principio contabile nazionale sui ricavi, RIREA, n.3, pp. 366-378
