TY  JOUR
TI  Features of Applying the New Revenue Recognition Model Under the IFRS
KW  revenue under IFRS
KW  revenue from contracts with customers
KW  revenue recognition criteria
KW  obligation to perform
KW  transaction price
KW  distinguishable goods and services
KW  transfer of control
KW  variable compensation
KW  significant component of financing
KW  separate sale price
KW  stage of completion of work or services
JO  Auditor
AU  Shatunov, E.Y.
PY  2020
IS  6
PB  INFRA-M Academic Publishing LLC.