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With the publication of IFRS 15 - Revenue from Contracts with Customers, the companies began to recognize contract revenue from customers on a common basis of principles and guidelines to determine when to recognize revenue and the amount that should be recognized. This study verifies the adherence of companies from the diagnostic medicine industry in Brazil to IFRS 15 / CPC 47. It was evidenced that the companies meet the minimum regulatory requirements for recognition, measurement and accounting registration, however, they are not adherent to the aspects of standardization, completeness and transparency of the disclosed information. [ABSTRACT FROM AUTHOR]