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2021, vol. 24, iss. 95-96, pp. 111-117
Time value of money and contract revenues
Naučno društvo Srbije za računovodstvo i reviziju

emailkomunikacija@ndsrr.org
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
BDO Australia (2019) Accounting for a significant financing component in a contract with a customer. Dostupno na: https://www. bdo.com.au/en-au/accounting-news/accounting-news-march-2019/ contract-with-a-customer (datum posete 2.10.2021)
Beke-Trivunac, J. (2007) Osnove bankarstva. Beograd: Univerzitet 'Brača Karić'-Fakultet za trgovinu i bankarstvo 'Janićije i Danica Karić', 24-26
IFRS 15 (2021) Prihodi od ugovora s kupcima. IFRS Foundation, (prevod na srpski jezik), Dostupno na: file:///C:/Users/win10/Downloads/53BbHs_6015e75e05b7e%20(1).pdf (datum posete 15.9.2021)
 

About

article language: Serbian
document type: Original Scientific Paper
DOI: 10.5937/Rev2196111B
received: 18/10/2021
accepted: 31/10/2021
published in SCIndeks: 28/12/2021

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