TFRS 15 Müşteri Sözleşmelerinden Hasılat Standardının Otel İşletmeleri Açısından Değerlendirilmesi
Evaluation of IFRS 15 Revenue Standard From Contracts with Customers in Terms of Hotel Operations
Author(s): Hande Uyar Oğuz, Seyit Ahmet SOLMAZ, Burcu ERGÜNSubject(s): Business Economy / Management, Accounting - Business Administration, Tourism
Published by: İşletme Araştırmaları Dergisi
Keywords: IFRS 15; Revenue Standard; Hotel Operations;
Summary/Abstract: Purpose – With this study, the revenue items of hotel enterprises are discussed with Turkey Financial Reporting Standards IFRS 15 .Because, Revenue is one of the factors in evaluating the performance of the company as well as the hotel companies. TRFS 15, The Concept of Revenue from Customer Contracts requires a five-stage performance process. In this study, the transfer of each performance process to the accounting records has been realized in accordance with the principles of TFRS 15.M
Journal: İşletme Araştırmaları Dergisi
- Issue Year: 12/2020
- Issue No: 2
- Page Range: 1489-1504
- Page Count: 16
- Language: Turkish