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Keywords: Revenue
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2019) 32 (1): 50–67.
Published: 07 May 2019
...Michael Davern; Nikole Gyles; Brad Potter; Victor Yang Purpose This study aims to examine the implementation of AASB 15 Revenue from Contracts with Customers to provide insight into preparers’ perspectives on the challenges, costs and benefits experienced in implementing a new and complex standard...
