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Proceedings of the International Conference on Business Excellence
Volume 15 (2021): Issue 1 (December 2021)
Open Access
The impact of COVID 19 crisis on revenue recognition for telecommunications sector
Valentin Ioan Usurelu
Valentin Ioan Usurelu
Bucharest University of Economic Studies
Bucharest, Romania
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Usurelu, Valentin Ioan
and
Adriana Dutescu
Adriana Dutescu
Bucharest University of Economic Studies
Bucharest, Romania
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Dutescu, Adriana
Dec 31, 2021
Proceedings of the International Conference on Business Excellence
Volume 15 (2021): Issue 1 (December 2021)
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Published Online:
Dec 31, 2021
Page range:
793 - 810
DOI:
https://doi.org/10.2478/picbe-2021-0074
Keywords
IFRS 15
,
Revenue Recognition
,
Accounting Convergence
,
Accounting harmonization
,
Accounting information quality
© 2021 Valentin Ioan Usurelu et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
