TIME VALUE OF MONEY AND CONTRACT REVENUES

Authors

  • Jozefina Beke-Trivunac Naučno društvo Srbije za računovodstvo i reviziju

DOI:

https://doi.org/10.5937/Rev2196111B

Keywords:

Interest, IFRS 15

Abstract

This paper explains the concept of the time value of money and points out the way in which changes in the time value of money impacts contracts with customers.

References

Beke-Trivunac, Jozefna (2007), Osnove bankarstva, Univerzitet „Brača Karić“, Fakultet za trgovinu i bankarstvo „Janićije i Danica Karić“, Beograd, (24-26)

BDO Australia (March, 2019), Accounting for a significant financing component in a contract with a customer, Dostupno na: https://www.bdo.com.au/en-au/accountng-news/accountng-news-march-2019/contract-with-a-customer (datum posete 2.10.2021)

IFRS 15 – Prihodi od ugovora s kupcima (prevod na srpski jezik), IFRS Foundaton, Dostupno na: file:///C:/Users/win10/Downloads/53BbHs_6015e75e05b7e%20(1).pdf (datum posete 15.9.2021)

Revizor

Downloads

Published

2021-12-31

How to Cite

Beke-Trivunac, J. . (2021). TIME VALUE OF MONEY AND CONTRACT REVENUES. REVIZOR, 24(95-96), 111–117. https://doi.org/10.5937/Rev2196111B

Issue

Vol. 24 No. 95-96 (2021): Auditor

Section

Professional work

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