%0 Journal Article %T Features of Applying the New Revenue Recognition Model Under the IFRS %A Shatunov, E.Y. %K revenue under IFRS, revenue from contracts with customers, revenue recognition criteria, obligation to perform, transaction price, distinguishable goods and services, transfer of control, variable compensation, significant component of financing, separate sale price, stage of completion of work or services %J Auditor %D 2020 %N 6 %P 10 %I INFRA-M Academic Publishing LLC.