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Receita de contrato com cliente (IFRS 15 / CPC 47): aspectos contábeis do segmento de medicina diagnóstica no Brasil.

Receita de contrato com cliente (IFRS 15 / CPC 47): aspectos contábeis do segmento de medicina diagnóstica no Brasil.

Authors :
Maciel de Aquino, Carlos Elder
de Iudícibus, Sérgio
de Almeida Santos, Fernando
Saporito, Antonio
Source :
Revista Contemporânea de Contabilidade. out-dez2019, Vol. 16 Issue 41, p137-161. 25p.
Publication Year :
2019

Abstract

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]

Details

Language :
Portuguese
ISSN :
18071821
Volume :
16
Issue :
41
Database :
Academic Search Index
Journal :
Revista Contemporânea de Contabilidade
Publication Type :
Academic Journal
Accession number :
143205704
Full Text :
https://doi.org/10.5007/2175-8069.2019v16n41p137