Relevant bibliographies by topics / IFRS 15

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'IFRS 15'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "IFRS 15"

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ERGÜDEN, A. Engin. "IFRS 15." International Journal of Finance & Banking Studies (2147-4486) 9, no. 1 (March 11, 2020): 47–57. http://dx.doi.org/10.20525/ijfbs.v9i1.650.

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Revenue is one of the most important performance and size indicators for businesses. A new standard, which has more comprehensive and comparable feature to eliminate the deficiencies in the IFRS (International Financial Reporting Standart)-15 Revenue From Customer Contracts Standard published on 15.01.2019 and the old revenue (IAS-18 Revenue and IAS (Inernational Accounting Standarts) -11 Construction Contracts) standards to be applied in the accounting periods starting after 01.01.2018, has been introduced. The most important purpose of the standard is to eliminate the uncertainties and deficiencies in the old standards with a five-step model on important issues related to when and what amount of the revenue based on the contract with customers will be accounted. According to IFRS-15 Revenue From Customer Contracts Standard, which is applied for the accurate reporting of revenues, comprehensive analysis of the financial table footnotes of the businesses in the tourism sector concerning presentation of the records related to the revenue in the financial statements in the footnotes, the contracts placed with the customer of the enterprise, important evaluations in the application of the standard and the transaction costs incurred in the financial statements as an asset has been the scope of this study.
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Van der Kuij-Groenberg, Katja, and Maarten Pronk. "Impact van IFRS 15." Maandblad Voor Accountancy en Bedrijfseconomie 93, no. 11/12 (December 11, 2019): 317–28. http://dx.doi.org/10.5117/mab.93.39539.

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IFRS 15 Revenue from Contracts with Customers is voor het eerst van toepassing op jaarrekeningen met een boekjaar aanvangend op of na 1 januari 2018. Wij analyseren de effecten van deze nieuwe standaard voor 66 Europese beursgenoteerde ondernemingen. In een meerderheid van de onderzochte jaarrekeningen is het effect van de eerste toepassing van IFRS 15 op eigen vermogen en omzet niet materieel. Bedrijfstakken die het meest zijn geraakt, zijn Telecommunications en Utilities. De timing van de omzet wordt het meest genoemd als oorzaak van de impact, gevolgd door het activeren van de kosten van het verkrijgen van een contract. De werkelijke impact wijkt niet veel af van de vorig jaar ingeschatte impact.
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Roozen, Kees, and Maarten Pronk. "Toelichting verwachte impact van IFRS 9 en IFRS 15." Maandblad Voor Accountancy en Bedrijfseconomie 92, no. 11/12 (December 10, 2018): 309–28. http://dx.doi.org/10.5117/mab.92.29609.

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IAS 8 bevat de verplichting om informatie te verstrekken over nieuwe standaarden die nog niet toegepast hoeven te worden. In de 2017-jaarrekening geldt dat met name voor IFRS 9 ‘Financial Instruments’ en IFRS 15 ‘Revenue from Contracts with Customers’. Wij analyseren de informatieverstrekking door Europese beursgenoteerde corporates. De meeste ondernemingen geven de impact aan. Van de onderzochte ondernemingen geeft 9% aan dat IFRS 9 een materiële impact heeft en voor IFRS 15 ligt dat percentage op 32%. IFRS 9 heeft materiële impact op de onderdelen Classificatie en waardering en Bijzondere waardevermindering. Voor IFRS 15 worden de nadere richtlijnen over het onderkennen van prestatieverplichtingen als belangrijkste reden voor aanpassing genoemd. Bij IFRS 9 kwantificeert zo’n 30% van de ondernemingen de impact en bij IFRS 15 is dat zo’n 50%. De meeste ondernemingen zonder kwantitatieve indicatie geven aan dat de impact niet materieel is.
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Pelster, Clemens, and Christian Herold. "IFRS 15 — Chance für das Controlling." Controlling & Management Review 61, no. 3 (April 2017): 56–61. http://dx.doi.org/10.1007/s12176-017-0012-8.

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Pelster, Clemens, and Christian Herold. "IFRS 15 im Service- Controlling nutzen." Controlling & Management Review 61, no. 4 (May 2017): 42–49. http://dx.doi.org/10.1007/s12176-017-0032-4.

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Pelster, Clemens, and Christian Herold. "IFRS 15 im Vertriebs-Controlling nutzen." Controlling & Management Review 61, no. 5 (June 2017): 41–47. http://dx.doi.org/10.1007/s12176-017-0055-x.

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Ervinda, Moch Yasin Dwi, and Muhammad Hadiyan Ridho. "Dampak IFRS 15 Bagi Laporan Keuangan Perusahaan Konstruksi." Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi 5, no. 1 (July 6, 2020): 38. http://dx.doi.org/10.32493/keberlanjutan.v5i1.y2020.p38-50.

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This study aims to analyze the impact of the implementation of IFRS 15 associated with the recognition of contract revenue with customers at the Boygues SA company in France. The research method used in this study is a qualitative method. The steps taken in this study by using content analysis that is collecting data, documenting and analyzing. This study uses the 2017 financial statements before and after implementation of IFRS 15 as a basis for evaluating the impact from those implemetation. The results showed that the application of IFRS 15 did not significantly influence the company's revenue or overall Financial Report.
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Shin, Heejeong, Su-In Kim, and Sangmi Kim. "IFRS adoption and investor perceptions of earnings quality: evidence from Korea." Investment Management and Financial Innovations 15, no. 1 (January 17, 2018): 26–34. http://dx.doi.org/10.21511/imfi.15(1).2018.04.

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This study examines the consequences of International Financial Reporting Standards (IFRS) adoption in terms of the investor perception of earnings quality in the Korean stock market. Building on evidence from Ecker et al. (2006) suggesting that return-based earnings quality (E-loading), as captured by the sensitivity of stock returns to accounting information risk, accurately represents investor perceptions of earnings information risk, the authors examine whether E-loading is different between the pre- and post-IFRS adoption periods. Using KSE-listed firms from 2006 to 2014, the authors find the evidence that the extent of stock return sensitivity to information risk embedded in financial statements is greater in the period of post-IFRS adoption than in the period of pre-IFRS adoption. This finding indicates that even though accounting-based earnings quality improves after the adoption of IFRS, investors perceive earnings information after the adoption of IFRS as riskier than before. In addition, the difference in investor perception is more pronounced for firms with low accruals quality as captured by discretionary accruals, indicating that the effect of IFRS adoption on return-based earnings quality is distinctive from that on accounting-based earnings quality. The paper contributes to the literature on IFRS by exploring the effect of IFRS adoption through a new perspective on earnings quality in capital market.
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Aarab, Haala, Sanjay Bissessur, and Ralph ter Hoeven. "Percepties van opstellers van de jaarrekening op de kosten en baten van IFRS 15: Revenue From Contracts With Customers." Maandblad Voor Accountancy en Bedrijfseconomie 89, no. 1/2 (January 22, 2015): 18–27. http://dx.doi.org/10.5117/mab.89.31237.

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De nieuwe standaard voor omzetverantwoording, IFRS 15: Revenue from contracts with customers, is op 28 mei 2014 verschenen. IFRS 15 heeft als doel de regelgeving voor het verantwoorden van omzet te verduidelijken en een universeel model te creëren om verschillende soorten transacties in verscheidene industrieën op vergelijkbare wijze te verwerken in de jaarrekening. In dit artikel wordt de conceptuele fundering van IFRS 15 besproken. IFRS 15 resulteert in een verschuiving van de winst-en-verliesrekeningbenadering van verslaggeving naar een balansbenadering. De regelgever meent dat hiermee de informatiewaarde van de jaarrekening wordt verhoogd. Vervolgens wordt door middel van empirisch onderzoek de percepties van opstellers van de jaarrekening op de mogelijke kosten en baten van het nieuwe model geanalyseerd. Een analyse van de comment letters op de Revised Exposure Draft Revenue from contracts with customers (IASB, 2011) toont aan dat opstellers van de jaarrekening menen dat de kosten die gemaakt moeten worden voor de uitgebreide informatievoorziening onder IFRS 15 de baten overstijgen. Ze geven aan zich het meest zorgen te maken over de grote toename van de verplichte informatieverschaffing, de ontoereikendheid van bestaande informatiesystemen om deze informatie te verschaffen en de retrospectieve toepassing van IFRS 15.
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Boujelben, Saoussen, and Sameh Kobbi-Fakhfakh. "Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors." Journal of Financial Reporting and Accounting 18, no. 4 (July 22, 2020): 707–28. http://dx.doi.org/10.1108/jfra-10-2019-0137.

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Purpose The purpose of this study is to explore the degree of compliance of a sample of European Union (EU) listed groups with the International Financial Reporting Standard 15 (IFRS 15) mandatory disclosures in two specific sectors, namely, telecommunication and construction. Design/methodology/approach To carry out this research, the authors selected 22 annual reports for the year 2018. The authors created and completed a datasheet based on a close review of the IFRS 15 disclosure requirements. A content analysis of the selected annual reports was then performed. Findings The results show that the sampled groups do not fully comply with the IFRS 15 mandatory disclosures and the degree of compliance differs between the two investigated sectors. Originality/value To the best of the authors’ knowledge, this study explores, for the first-time, the degree of compliance with the IFRS 15 mandatory disclosures, by focusing on a cross-country sample of EU listed groups.
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Dissertations / Theses on the topic "IFRS 15"

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Juma, Abid, and Leonardo Sarkar. "IFRS 15 - Ny intäktsredovisningsstandard." Thesis, Södertörns högskola, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-36475.

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Bakgrund/Problemdiskussion: Framtagandet av intäktsstandarden IFRS 15 påbörjades efter ett antal skandaler som visat på en problematik i det traditionella synsättet med att erkänna intäkter. Ett flertal debatter har uppkommit i hur den nya omfattande intäktsstandarden kommer ge effekt i redovisningen. Syfte: Syftet med studien är att skapa förståelse för varför intäktsströmmar påverkas respektive inte påverkas i och med övergången till IFRS 15. Metod: Vi har med utgångspunkt från en kvantitativ forskningsansats samlat in det empiriska materialet för denna studie. Detta har gjorts genom att främst utgå från data som finns i bolagens årsredovisningar 2017. För vissa bolag har även bokslutskommunikén 2017 använts som komplement för årsredovisningarna. Bolag som studerades var samtliga Large Cap bolag på Nasdaq Nordic STO.   Empiri: Av totalt 95 bolag visade 19 bolag att de fick en kvantifierbar effekt av den nya intäktsstandarden. 75 bolag redovisade att de inte skulle få någon kvantifierbar effekt av den nya intäktsstandarden, medan 1 bolag blev bortfall för studien. Slutsatser: Den nya intäktsstandarden har inneburit att bolagen behövt iaktta ett fokus på kontroll vilket bestämmer tidpunkten för intäktsredovisningen. I denna studie går det inte att avgöra ifall specifika intäktsströmmars karaktärer varit grunden till den kvantifierbara effekten som IFRS 15 givit, utan detta har snarare bestämts av det fördelade transaktionspriset på prestationsåtaganden vilket satt kontraktets värde.
Background: The development of a new revenue recognition standard IFRS 15, began after a number of scandals that showed problems with the traditional approach of recognizing revenues. The comprehensive revenue standard has arisen many discussions of how the standard will impact the accounting of enterprises.    Purpose: The purpose of this study is to understand why revenue streams gets affected and not gets affected of the transition to IFRS 15.    Method: The data for this study has been collected, through a quantitative research. The data has mainly been collected from the company´s annual reports 2017. The Q4 reports for 2017 has for some companies been used as a complement to the annual report. The study contained all Large Cap companies listed at Nasdaq Nordic STO.   Results: Of a total of 95 companies, 19 companies showed that they had a quantifiable effect of the new revenue standard. 75 companies reported that they would not have a quantifiable effect of the new standard, while one company was a loss for this study.   Conclusions: The new revenue standard has meant that companies need to observe a focus on control, which determines the timing of the revenue recognition. In this study, it is not possible to assess whether the characteristics of specific revenue streams have been the basis of the quantifiable effect that IFRS 15 has given, but this has rather been determined by the distributed transaction price on performance commitments, which set the value of the contract.
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Johansson, Ellen, and Aazam Noori Jaganeh Sadr. "Implementering av IFRS 15 : Ur tre IFRS-redovisande företags perspektiv." Thesis, Linköpings universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-151398.

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Bakgrund och problem: Den 1 januari 2018 trädde den nya intäktsstandarden IFRS 15 Intäkter från avtal med kunder i kraft. Alla företag som redovisar enligt IFRS och är verksamma inom EU måste därmed anpassa sin redovisning efter den. Standarden anses komplex då den innebär ett nytt synsätt på intäktsredovisning. Företagen ställs inför förändringar och implementeringsprocesser, som för de flesta utgör svårigheter och problem. De mest berörda branscherna är bygg och entreprenad, IT och telekom samt detaljhandeln. Syfte: Studien syftar till att undersöka hur företagen har implementerat IFRS 15. Genom det önskar vi öka kunskapen om vilka faktorer som har betydande påverkan vid implementering av en standard. Metod: Studien har en kvalitativ forskningsmetod. Företag från de mest berörda branscherna har valts ut. För att säkerställa att företagen kan bidra till studien, har ett urval gjorts via analys av bokslutskommunikeer. Företag som uttryckt att IFRS 15 kommer ha väsentlig påverkan har kontaktats. Enkätfrågor rörande planering, utbildning, målformulering samt resultat har sedan besvarats av tre företag inom branscherna bygg och entreprenad samt IT och Telekom. Slutsatser: Samtliga företag har via en välplanerad handlingsplan, med fokus på tidsplanering, haft ett proaktivt arbetssätt. Korta och koncisa mål, internutbildningar samt val av utbildningsmetod har haft påverkan på implementeringen. Engagemang från chefer och ledning i form av aktivt deltagande har prioriterats i två av företagen, men haft lägre prioritet hos det tredje. Användning av externhjälp i form av konsulter och projektledare har ökat kunskapsnivån hos företagen. Sammanfattningsvis har tre betydande faktorer vid implementeringen av IFRS 15 identifierats: mål och handlingsplan, utbildning och kompetens samt chefers och ledningens engagemang.
Background and problem: January 1st, 2018, the new revenue standard IFRS 15 - Revenue from contracts with customers became effective. All companies that report in accordance with IFRS and are domiciled in the EU must therefore adjust their reporting accordingly. The standard is considered complex as it contributes to a new approach to revenue recognition. Companies face changes and implementation processes that generally contribute to difficulties and problems. The most affected industries are building and construction, IT and telecommunications and retail. Purpose: The study aims at investigating how companies have implemented IFRS 15. By this, we wish to increase knowledge about which factors that have significant impact on implementing a standard. Method: The study has a qualitative research method. Companies from the most affected industries have been selected. In order to ensure that the selected companies can contribute to the study, disclosures of changes in accounting policies, in the interim reports for the fourth quarter of 2017, were analyzed. Companies that expressed that IFRS 15 will have a significant impact has been contacted. Survey questions regarding planning, education, goal formulation and results have been answered by three companies in the building and construction industries as well as IT and Telecom. Conclusion: Through a well-planned action plan, focusing on time management, all three companies have had a proactive approach. Short and concise goals, internal training and choice of education methods have had an impact on the implementation. Commitment from managers and management by active participation has been prioritized in two of the companies, but had a lower priority in the third. The use of external assistance in the form of consultants and project managers has increased the level of knowledge in the companies. In summary, three significant factors in the implementation of IFRS 15 have been identified: goals and action plan, education and competence, and the commitment of managers and management.
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Gustavsson, Max, and Viktor Jörnevik. "Den nya intäktsredovisningen IFRS 15 : Hur påverkas svenska börsnoterade företags lönsamhetsnyckeltal av IFRS 15?" Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-17076.

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Abstract  Background and problem discussion: Revenues has been an important financial measure in financial reports. During the last decades the revenue accounting has been problematic and some remarkable incidents have occurred. The 1 January 2018 entered the new revenue recognition standard IFRS 15. Transition into IFRS 15 has been expected to have varying results for the companies.  Purpose: The purpose with this study was to review how IFRS 15 affected profitability ratios for companies listed on the Stockholm exchange. The study also intended to discuss how the relationship between companies and investors was affected by a new revenue standard within IFRS.  Method: This study has been based on a quantitative approach when the empirical data was collected. The data were collected mainly from the selected companies annual reports for the fiscal year 2017. To measure the effect of adaption to IFRS 15 for the companies, the key ratios were chosen for gross margin and operating margin.  Result: In this study 18 of a total of 225 companies got a percentage effect on the selected key ratios. Where 16 of these companies got an effect on gross margin and 16 on operating margin. The hypotheses that was created and tested in the study did not show any statistic significant difference on the key ratios.
Sammanfattning  Bakgrund och problemdiskussion: Intäkter har alltid varit en viktig post i företags årsredovisning. Under de senaste decennierna har redovisningen av intäkter varit problematisk och en del uppseendeväckande händelser har skett. Den 1 januari 2018 trädde den nya intäktsredovisningsstandarden IFRS 15 i kraft. Övergången till IFRS 15 har förväntats få varierande utfall för företagen.  Syfte: Syftet med studien var att granska hur IFRS 15 påverkade lönsamhetsnyckeltalen i företag noterade på Stockholmsbörsen samt vad som kännetecknade de med påverkan. Studien ämnade även att diskutera hur relationen mellan företag och investerare påverkats av en ny redovisningsstandard inom IFRS.  Metod: Denna studie har utgått från ett kvantitativt tillvägagångssätt när den empiriska data samlats in. Data samlades främst in från de utvalda företagens årsredovisningar för räkenskapsåret 2017. För att kunna mäta den kvantifierbara påverkan av anpassning till IFRS 15 för företagen så valdes lönsamhetsnyckeltalen bruttomarginal och rörelsemarginal ut.  Resultat: Av totalt 225 studerade företag fick 18 stycken en procentuell påverkan på de utvalda nyckeltalen. Där 16 av dessa företag fick en påverkan på bruttomarginal och 16 stycken på rörelsemarginal. De hypoteser som utformades och testades i studien visade ingen statistiskt signifikant skillnad på nyckeltalen.
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Deng, Antony, and Xisrav Jurayev. "Nya intäktsredovisningsstandarden IFRS 15 : en totalundersökning på hur börsnoterade bolag påverkas av IFRS 15." Thesis, Södertörns högskola, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-36435.

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Bakgrund och problemdiskussion: Inom intäktsredovisning råder det en problematik om när en intäkt ska redovisas samt till vilket belopp. Den 1 januari 2018 träder den nya intäktsredovisningsstandarden IFRS 15 i kraft och ersätter alla tidigare standarder som behandlade intäkter. IFRS 15 har ett fokus mot ett balansorienterat synsätt gentemot de tidigare standarderna som hade ett fokus mot ett resultaträkningsorienterat synsätt. Syfte: Denna studie ämnar sig åt att ge en överblick kring den omfattning bolag påverkas av IFRS 15. Syftet med studien är även att undersöka de berörda bolagens intäktsströmmar för att ge en förklaring till varför vissa intäktsströmmar påverkas samt inte påverkas. Metod: Studien har utgått från ett kvantitativt tillvägagångssätt där vi har samlat in empiriska data från börsnoterade bolags finansiella rapporter. Även bolagens analyser kring IFRS 15 betraktades för att kunna analysera intäktsströmmarna. I studien har vi använt oss utav variablerna nettoomsättning, bruttomarginal och rörelsemarginal för att mäta effekterna av IFRS 15. Resultat: Studiens resultat visade att majoriteten av bolagen inte kommer att få en kvantifierbar påverkan av IFRS 15. Endast en liten del av populationen i studien fick en kvantifierbar påverkan av IFRS 15. En stor del av populationen hamnade i bortfall eftersom de inte har hunnit analysera effekterna av IFRS 15.
Background and problem discussion: In revenue recognition, there’s a big problem about when a revenue should be recognised and to what amount. The new revenue recognition standard enters into force 1 january 2018 and supersedes all the previous standards that treated revenue. IFRS 15 focuses on a balance-sheet oriented approach compared to the previous standards that focused on an income-statement approach. Purpose: The purpose of this study is to contribute an overview on how companies are affected by IFRS 15. This study also aims to investigate the revenue streams of the companies concerned by IFRS 15 by explaining why a certain revenue streams are affected and not affected. Method: The study is based on a quantitative approach where we collected empirical data from publicly traded companies’ financial reports. We also collected the companies’ analysis of IFRS 15 to analyze the revenue streams. In the study, we used the variables net sales, gross margin and operating margin to measure the effects of IFRS 15. Result: The study’s results showed that most the companies wouldn’t have a quantifiable impact by IFRS 15. Only a small portion of the population in the study received a quantifiable impact by IFRS 15. A large proportion of the population were classified as statistical loss since they haven’t started to analyze the effects yet.
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Batte, Piran, and Zagros Isik. "IFRS 15 - Den nya intäktsstandarden för avtal med kunder : Implementeringen av den nya intäktsstandarden IFRS 15." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-36453.

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Title: IFRS 15- The new revenue recognition standard from contracts with customers.   Level: Student thesis, final assignment for Bachelor Degree in Business Administration    Author: Piran Batte and Zagros Isik   Supervisor: Jean-Claude Mutiganda and Pär Vilhelmson   Date: 2021 – June    Aim: The study aims to examine how listed companies in Sweden are affected by institutional pressures in the implementation of IFRS 15 and what organizational changes the revenue standard entails.    Method: The study examines listed companies in the construction and real estate industry in the Swedish market that have implemented IFRS 15 in their revenue recognition. The study is characterized by a qualitative research approach that produced data through semi-structured interviews and literary sources which were then analyzed via coding and thematic analyzes presented in tabular form.   Result & Conclusions: The results presented in the study show that the examined companies are affected by the isomorphic factors arising from the new institutional theory in the adoption and transition to IFRS 15. The companies are strongly influenced by a mandatory isomorphism as they are listed and are thus legally obliged to comply with IFRS standards. The companies are also characterized by an imitating isomorphism in the form of cooperation with competing companies because of uncertainty regarding the handling of the new standard. A normative isomorphism has been of a lesser degree. The results show no significant changes in the company's internal operations around their internal controls, IT systems and contract design, however, these have been permeated by high workload in the early phase of the implementation process of the standard. All companies felt an overestimated effect of the standard on its internal operations.    Contribution of the thesis: The study fills the existing gap around research on IFRS 15 and its impact on listed companies that are in the Swedish market. The study contributes to the new institutional theory by showing how companies experience pressure from society and norm-setting bodies. The theoretical contribution shows that mandatory and mimicking isomorphism has affected companies in the implementation of IFRS 15. Compliance with laws and advice as well as taking inspiration and collaborating with other companies have been demonstrated. The practical contribution is that companies tend to act under pressure from the environment in the goal of achieving legitimacy.   Suggestions for future research: As the companies examined in this study have been in the construction and real estate industry, a proposal for future research may be to study other listed companies that have adopted IFRS 15 as a revenue standard.    Key words: IFRS 15, Organizational Change, Implementation, New Institutional Theory, IASB, Internal Controls, IT Systems, Contract Design and Work Tasks.
Titel: IFRS 15 – Den nya intäktsstandarden för avtal med kunder   Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi    Författare: Piran Batte och Zagros Isik   Handledare: Jean-Claude Mutiganda och Pär Vilhelmson    Datum: 2021 – Juni    Syfte: Studien syftar till att undersöka hur börsnoterade företag i Sverige påverkas av institutionella påtryckningar vid implementeringen av IFRS 15 samt vilka organisationsförändringar intäktsstandarden medför.   Metod: Studien undersöker börsnoterade företag inom bygg -och fastighetsbranschen på den svenska marknaden som implementerat IFRS 15 i sin intäktsredovisning. Studien präglas av en kvalitativ forskningsansats som samlat in data genom semistrukturerade intervjuer och litterära källor som sedan analyserats via kodningar och tematiska analyser som presenterats i tabellform. Urvalet består av tio respondenter    Resultat & slutsats: Resultaten som framställs i studien visar att de undersökta företagen påverkas av de isomorfa faktorerna som härrör den ny institutionella teorin vid antagandet och övergången till IFRS 15. Företagen påverkas starkt av en tvingande isomorfism då dessa är börsnoterade och är således lagenligt skyldiga att följa IFRS-regelverken. Företagen präglas även av en härmande isomorfism i form av samarbete med konkurrerande företag till följd av ovisshet kring hanteringen av den nya standarden. En normativ isomorfism har varit av mindre grad. Resultatet visar inga påtagliga förändringar på företagens interna verksamhet kring dess interna kontroller, IT-system och kontraktsutformning dock har dessa genomsyrats av en hög arbetsbörda vid en tidig fas av implementeringsprocessen av standarden. Samtliga företag kände en överskattad effekt av standarden på dess interna verksamheter.    Examensarbetets bidrag: Studien fyller det existerande gapet kring forskning om IFRS 15 och dess påverkan på börsnoterade företag som befinner sig på den svenska marknaden. Studien bidrar till den ny institutionella teorin genom att visa hur företag påverkas av påtryckningar från samhället och normgivningsorgan. Det teoretiska bidraget visar att tvingande och härmande isomorfism har påverkat företag i implementeringen av IFRS 15. Att följa lagar och rådgivning samt att ta inspiration och samarbeta med andra företag har påvisats. Det praktiska bidraget är att företagen tenderar att agera under press från omgivningen i mål om att uppnå legitimitet.    Förslag till fortsatt forskning: Då företagen som undersökts i denna studie befunnit sig inom bygg -och fastighetsbranschen kan ett förslag till framtida forskning vara att studera andra branscher ute på börsen som antagit IFRS 15 som intäktsstandard.    Nyckelord: IFRS 15, Organisationsförändring, Implementering, New institutional theory, IASB, Interna kontroller, IT-system, Kontraktsutformning och Arbetsuppgifter
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Enberg, Magnus, and Michael Hansson. "Intäktsredovisning : IFRS 15 och IAS 11." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-573.

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IASB och FASB utkom i maj 2014 med IFRS 15, en ny redovisningsstandard för intäktsredovisning. IFRS 15 kommer att ersätta de nuvarande standarderna för intäktsredovisning, IAS 18 och IAS 11. Tillämpningen av IFRS 15 kan resultera i mer eller mindre omfattande förändringar av intäktsredovisningen. Intäktsredovisning och effekten som följer av att tillämpa olika standarder och redovisningsprinciper har länge varit föremål för diskussion. Diskussionen bottnar i olika synsätt gällande när recognition av intäkter skall ske, det vill säga vilka rekvisit som skall föreligga för att en intäkt skall tas upp i resultaträkningen/rapport över totalresultat.I denna uppsats tillämpas rekvisitet för intäktsredovisning i enlighet med IFRS 15 och IAS 11 för att belysa effekten i resultaträkningen när respektive rekvisit tillämpas i samband med entreprenaduppdrag. Effekten av de olika rekvisiten för intäktsredovisningen av entreprenader, analyseras genom att tillämpa en modell som belyser olika informationsvärden som uppstår till följd av att rekvisiten tillämpas.Finansiella rapporter syftar till att delge information till intressenter. Vilka rekvisit som underbygger intäktsredovisningen har en nära koppling till informationsvärdet som erhålls. Olika intressenter efterfrågar olika informationsvärden i de finansiella rapporterna. I vissa fall premieras aktualitet och relevans, i andra fall tillförlitlighet. I denna uppsats analyseras två intressentperspektiv kopplat till det informationsvärde som tillämpningen av IAS 11 respektive IFRS 15 resulterar i. Decision-usefulness och stewardship utgör de primära intressentperspektiven som analyseras i denna studie.Syftet med denna studie är således att genom tillämpning av IAS 11 och IFRS 15, analysera konsekvenserna vid respektive tillämpning avseende intäktsredovisning av entreprenader. Vidare utvecklas en förklaringsmodell, underbygg med litteratur inom ämnesområdet, som konsekvent tillämpas för att analysera informationsvärdet som tillämpningen av respektive standard ger upphov till. Studien visar att tillämpningen av de olika rekvisiten kan ge upphov till information som tilltalar olika intressenter utifrån deras informationsbehov. Tillämpningen av IFRS 15 ledde i större utsträckning till varierande informationsvärden än tillämpningen av IAS 11. I studien framkommer även att rekvisiten för intäktsredovisning kan ge upphov till olika effekter i resultaträkningen.
In May 2014 the IASB and the FASB published IFRS 15, a new accounting standard for revenue recognition. IFRS 15 will replace the current standards on revenue recognition, IAS 18 and IAS 11. The application of IFRS 15 may result in more or less extensive changes in revenue recognition. Revenue recognition and the effect resulting from the application of different standards and policies has long been a subject of discussion. The discussion stems from the different views regarding when the recognition of revenue take place, i.e. the necessary prerequisites which must exist for income to be included in the income statement/statement of comprehensive income. In this paper the necessary prerequisite for revenue recognition is applied in accordance with IFRS 15 and IAS 11 in order to highlight the effect in the income statement when the respective necessary prerequisites is applied in the context of construction contracts. The effect of the various necessary prerequisites for revenue recognition of construction contracts is analyzed by applying a model that illustrates the different information values arising from the application of the necessary prerequisites. Financial reports are designed to communicate information to stakeholders. The necessary prerequisites that underpin revenue recognition have a close connection to the information value that is obtained. Different stakeholders demand different information values in the financial statements. In some cases timeliness and relevance is rewarded, in other cases reliability. In this paper a stakeholder perspective is illustrated which is linked to the information value that the application of IAS 11 and IFRS 15 results in. Decision-usefulness and stewardship are the primary stakeholder perspectives that are analyzed in this study. The purpose of this study is to analyze the consequences on revenue recognition by applying IAS 11 and IFRS 15 on construction contracts. The information value resulting from the application of the standards is analyzed through an explanatory model with basis in the subject area. The findings shows that the application of the various necessary prerequisites can lead to information that appeals to different stakeholders based on their information needs. The application of IFRS 15 led in larger extent to various information values than the application of IAS 11. The findings also show that the necessary prerequisites for revenue recognition may give rise to different effects on the income statement. This paper is written in Swedish
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Milic, Katarina, and Rebecka Pettersson. "IFRS 15 Intäkter från avtal med kunder : En undersökning om hur företagens affärsmodeller påverkar intäktsredovisningen under IFRS 15." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-39230.

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In the late 1990s and early 2000s several revenue recognition scandals arose, which led to a discussion about the need for a new principle-based standard with a balance sheet-based approach for revenue recognition. On 1st of January 2018 IFRS 15 Revenue from Contracts with Customers became effective and replaced all previous revenue recognition standards and interpretations. All companies are expected to be affected regarding when and how much the company reports its revenue, though the scope may vary from one company to another. This study aims to investigate how the application of IFRS 15 has impacted companies based on the business models they apply in their customer agreements. To operationalize the purpose of the study a quantitative method was adopted to gather the empirical data, which have been obtained from the companies’ annual reports. An enumeration was implemented, why all listed companies on Nasdaq Stockholm which are required to implement IFRS 15 have been studied. The results indicate that a minority of the companies have showed an impact and most of the companies have not been impacted after an implementation of the new revenue recognition standard. The study has identified that the reason why companies are affected by IFRS 15 depends on the business models’ companies apply in their customer agreements. The minority of companies that have been affected by IFRS 15 are the ones which have developed business models that includes complex customer contracts, i.e. customer contracts consisting of complex commitments and promises of goods and services to customers. Accordingly, the majority of the studied companies uses business models with non-complex customer contracts in their customer agreements, e.g. simple sale of only one good, hence their revenue recognition under IFRS 15 does not differ from previous accounting standards.
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Gustafsson, Dahlin Jesper, and Jens Helander. "IFRS 15 - Mycket väsen för lite ull? : En flerfallsstudie om interna effekter av IFRS 15 hos bolag med långa och komplexa kundavtal." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-79423.

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Normgivare presenterar kontinuerligt nya redovisningsstandarder för att anpassa redovisningen efter samhällsutvecklingen. En sådan standard är IFRS 15, som avsåg att harmonisera intäktsredovisning och göra den mer jämförbar, samt minimera risken för intäktsplanering som orsakade ett flertal skandaler runt millennieskiftet. Standarden förväntades innebära stora förändringar på interna processer, rutiner och system i branscher där de använder sig av långa och komplexa avtalsstrukturer. Det är viktigt för normgivare att ha förståelse för de industrier som påverkas av de regleringar som introduceras. Det finns brist på studier som undersökt hur företag påverkas internt och vilka effekter en ny redovisningsstandard kan få på interna processer, rutiner och system. Studiens syfte är således att förklara vilka huvudsakliga effekter en redovisningsförändring kan få på interna processer, rutiner och system hos de bolag som påverkas av förändringen. Syftet uppnås genom en flerfallstudie på fem bolag inom byggindustrin, en industri där långa komplexa kundavtal med många prestationsåtaganden är vanligt förekommande. Studien har tillämpat en kvalitativ metod där vi genomfört intervjuer med representanter som arbetat med omställningen till IFRS 15. Studiens resultat visar på att IFRS 15 orsakat ett omfattande arbete med att förstå och applicera standarden för byggindustrin, i synnerhet hos de större bolagen. Trots de betydande nedlagda resurserna på arbetet har effekten på processer, rutiner och system blivit små. Studien indikerar att en orsak till detta kan vara att standarden ska gälla över hela världen och alla typer av verksamheter, vilket gör den generell och lämnar stort utrymme för tolkning. På grund av detta kan företag välja att tolka standarden på ett sådant sätt som överensstämmer med hur de redovisat innan standardens introduktion, och därmed uteblir den önskade effekten.
Norm-setters continuously present new accounting standards to adapt accounting to the development of society. One such standard is IFRS 15, which was developed with the aim of harmonizing revenue accounting and make it more comparable, as well as minimizing the risk of revenue planning which had caused several scandals around the turn of the millennium. The standard was expected to result in large changes in internal processes, routines and systems in industries that use long and complex contract structures. It is important for norm-setters to understand the industries that are affected by the regulations they introduce. There is a lack of studies that have explored how companies are affected internally and what effects a new accounting standard can have on their processes, routines, and systems. The purpose of this study is therefore to explain what main effects an accounting change can have on the internal processes, routines, and systems in the companies affected by the change. The purpose is achieved by a multiple case study focusing on of five companies within the construction industry, where long and complex customer contracts with many performance commitments are common. This study has applied a qualitative research method and conducted interviews with company representatives who have worked with the conversion process to IFRS 15. The results of the study show that IFRS 15 has caused a comprehensive work in trying to understand and apply the standard for the construction industry, especially within the larger companies. Despite the significant amount of resources used has the effects seen on processes, routines, and systems been small. The study indicates that one of the reasons for the small effect could be that the IFRS 15 standard is supposed to apply in the same form globally, and across different business segments and industries. This means that IFRS 15 is a broad standard which becomes open to multiple varying interpretations. As a result, companies can choose to interpret the standard in a way which corresponds with how they have always conducted their reporting prior, and therefore the new standard may not achieve the desired outcome.
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Kivioja, T. (Tomi). "The impact of IFRS 15 on analysts’ forecast accuracy." Master's thesis, University of Oulu, 2019. http://jultika.oulu.fi/Record/nbnfioulu-201902061155.

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Abstract. The purpose of this research is to examine the impact of IFRS 15 on analysts’ forecast accuracy. IFRS 15 ‘Revenue from Contracts with Customers’ came into effect 1 January 2018. The five-step model of revenue recognition required by the new accounting standard will likely change the timing and amount of revenue to be recognized from customer contracts that contain multiple performance obligations and where revenue is recognized over time. This change in accounting practices for revenue has the potential to affect the accuracy of analysts’ earnings per share (EPS) and sales forecasts. The impact of IFRS 15 will be most clearly observable in industries that commonly engage in bundled contracts and long-term projects as these types of contracts are likely candidates for change in their accounting treatment. This research focuses on the changes in forecast accuracy for companies operating in such industries. The research findings show that IFRS 15 has no impact on the accuracy of analysts’ EPS forecasts. However, for the sales forecasts the research results show that IFRS 15 increases forecast errors for the sample group of companies. The findings suggest that the implementation of a new accounting standard causes a temporary decrease in analysts’ forecast accuracy.
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Alimi, Liridona, and Alexandra Matic. "Förändringar för börsnoterade företag efter konvertering till IFRS 15." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-19988.

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Syftet med denna studie är att undersöka vilka förändringar börsnoterade företag upplever efter konvertering till IFRS 15. Studiens vetenskapliga metod är kvalitativ forskning där datainsamlingen sker genom intervjuer. Studiens urval består av åtta respondenter från åtta olika börsnoterade företag. De utvalda respondenterna valdes på grund av sina kunskaper om IFRS 15 samt erfarenhet av FRS både före och efter implementeringen av IFRS 15. Vidare består den teoretiska referensramen av fyra organisatoriska förändringar i form av system och rapporteringssystem, interna kontroller, upplysningskrav samt kontraktsutformning. Uppsatsen har även institutionell teori som bas då den förklarar hur institutionella krafter influerar företag till att utföra förändringar. I studiens teori nämndes arbetsuppgifter som en indirekt påverkan på företag. I studien togs därmed med arbetsuppgifter som en femte förändring i den empiriska datainsamlingen. Resultat och slutsatser påvisar att majoriteten av respondenterna upplever förändring och merarbete gällande nya upplysningskrav enligt IFRS 15. Dessutom visar studien att en minoritet av respondenterna infört nya system samt interna kontroller efter konverteringen till IFRS 15. Med anledning av att samtliga företags nuvarande system och policys överensstämmer med IFRS 15, har majoriteten av respondenter upplevt att kontraktsutformning samt arbetsuppgifter förblivit oförändrade i samband med övergången till IFRS 15.
The purpose of this study is to investigate what changes listed companies experience after a transition to IFRS 15. The study's scientific method is of qualitative research where the data collection is made through interviews. The study's selection consists of eight respondents from eight different listed companies. The selected respondents were chosen because of their knowledge of IFRS 15 and experience with IFRS both before and after the implementation of IFRS 15. Furthermore, the theoretical reference framework consists of four organizational changes as in systems and reporting systems, internal controls, disclosure requirements and contract design. The study has also chosen institutional theory as the basis because it explains how institutional forces influence companies to make changes. In the theory of the study, work tasks were mentioned as an indirect impact on companies. The study therefore chose to include work tasks as a fifth change in the empirical data collection. Results and conclusions show that the majority of respondent’s experience change and additional work regarding new disclosure requirements according to IFRS 15. In addition, the study shows that a minority of respondents introduced new systems and internal controls after the transition to IFRS 15. Due to that all the companies' current systems and policies are consistent with IFRS 15, the majority of respondents’ have experienced that contract design and work tasks have remained unchanged after the transition to IFRS 15.
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Books on the topic "IFRS 15"

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International Field Emission Symposium (41st 1994 Rouen, France). IFES '94: Proceedings of the 41st International Field Emission Symposium, Rouen, France, July 11-15, 1994. Amsterdam: Elsevier, 1995.

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IFAC/IFORS/IMACS/IFIP Symposium on Large Scale Systems: Theory and Applications (8th 1998 Patrai, Greece). Large scale systems: Theory and applications 1998 (LSS '98) : a proceedings volume from the 8th IFAC/IFORS/IMACS/IFIP Symposium, Rio Patras, Greece, 15-17 July 1998. Kidlington, Oxford, [England]: Pergamon, 1999.

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L, Banks David, ed. Classification, clustering, and data mining applications: Proceedings of the Meeting of the International Federation of Classification Societies (IFCS), Illinois Institute of Technology, Chicago, 15-18 July 2004. Berlin: Springer, 2004.

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Petersen, Karl, Florian Bansbach, and Eike Dornbach, eds. IFRS Praxishandbuch. Verlag Franz Vahlen GmbH, 2019. http://dx.doi.org/10.15358/9783800659326.

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Das IFRS Praxishandbuch ist ein Leitfaden und Nachschlagewerk für Fach- und Führungskräfte. Die online abrufbare Anhang-Checkliste ergänzt es zu einem wertvollen Hilfsmittel bei der täglichen Arbeit.Die überarbeitete 13. Auflage enthält:• Aktualisierung der Darstellungen zum neuen Leasingstandard IFRS 16• Ergänzung der Ausführungen zur Erlöserfassung nach IFRS 15 anhand der mittlerweile vorliegenden Praxisentwicklungen• Aktualisierung der Ausführungen zum Rahmenkonzept (Conceptual Framework 2018)• Alle aktuellen Standards und Interpretationen • Zahlreiche Beispiele sowie Praxishinweise
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Rogelio, Soto, Joint Conference on Intelligent Systems (1st : 1996 : Cancun, Mexico), International Symposium on Artificial Intelligence (9th : 1996 : Cancun, Mexico), and International Conference on Industrial Fuzzy Control and Intelligent Systems (6th : 1996 : Cancun, Mexico), eds. Proceedings ISAI/IFIS 1996: Mexico-USA collaboration in intelligent systems technologies : Cancun, Mexico, Nov. 12-15, 1996. Monterey, Mexico: Instituto Tecnológico y de Estudios Superiores de Monterey, Centro de Intelligencia Artificial, 1996.

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Book chapters on the topic "IFRS 15"

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Brune, Jens W. "Kommentar zum IFRS 15 – Revenue from Contracts with Customers." In Internationale Rechnungslegung – IFRS, 1–70. Wiesbaden: Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-11118-2_40-1.

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Usurelu, Valentin Ioan, Adriana Dutescu, and Robin Jarvis. "Challenges and Controversies Related to IFRS 15 Implementation." In Business Revolution in a Digital Era, 331–43. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-59972-0_23.

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Procházka, David. "Forced IFRS Adoption: Direction of the “EU-15 Parents—CEE Subsidiaries” Links." In New Trends in Finance and Accounting, 361–71. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-49559-0_34.

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Puri, Neha, Harjit Singh, and Vikas Garg. "“Empirical Study on the Perception of Accounting Professionals Toward Awareness and Adoption of IFRS in India”." In Data Management, Analytics and Innovation, 43–61. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-5616-6_4.

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Ramolla, Marlon. "Die neuen Vorschriften zur Umsatzrealisierung nach IFRS 15 – Eine kritische Analyse der gesetzten Ziele und notwendigen Umsetzungsmaßnahmen." In Erfolgreiche Abschlussarbeiten - Internationale Rechnungslegung, 205–47. Wiesbaden: Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-13005-3_6.

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Kaushik, Reetik, Yasham Raj Jaiswal, Vishal Dwivedi, and Ranganath M. Singari. "Optimization of Halon 1301 Discharge Through Fire Extinguisher Cylinder for IFSS." In Lecture Notes in Mechanical Engineering, 809–20. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-5463-6_72.

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Khalid, N. S., S. A. A. Shukor, and A. S. Fathinul Syahir. "Specific Gravity-based of Post-harvest Mangifera indica L. cv. Harumanis for ‘Insidious Fruit Rot’ (IFR) Detection using Image Processing." In Lecture Notes in Electrical Engineering, 33–42. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-0058-9_4.

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"Kapitel 10. Erträge (IFRS 15)." In IFRS-Handbuch, edited by Carsten Theile, 147–202. Köln: Verlag Dr. Otto Schmidt, 2019. http://dx.doi.org/10.9785/9783504385187-014.

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"IFRS Learning Resources Paul Pacter." In Teaching IFRS, 165–74. Routledge, 2013. http://dx.doi.org/10.4324/9780203722824-15.

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"Kapitel 15. Aktivierung von Fremdkapitalkosten (IAS 23)." In IFRS-Handbuch, edited by Carsten Theile, 313–24. Köln: Verlag Dr. Otto Schmidt, 2019. http://dx.doi.org/10.9785/9783504385187-019.

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Conference papers on the topic "IFRS 15"

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Pavić, Ivana, Ivana Mamić Sačer, and Lajoš Žager. "Challenges, Advantages and Disadvantages in Implementation of Ifrs 15 in Different Industries." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.769.

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The accounting rules related to revenues’ recognition and measurement have not been changed for many years, and have been listed in International Accounting Standard 18 – Revenues, which has been in use since 1984. Practice has shown that the standard is no longer an adequate basis for revenue recognition and therefore the International Accounting Standards Board (IASB) in cooperation with American FASB has created and published a new accounting standard that addresses the issue of revenue recognition – IFRS 15 – Revenues from Contracts with Customers. This standard supersedes the application of IAS 18 as of January 1, 2018. Since revenue is a very important element in determining the profit or loss of an entity and therefore its performance, preparers of financial statements should pay full attention to accounting principles related to revenues’ recognition and measurement while preparing financial statements. New accounting standard for revenues introduces certain innovations in the field of revenue calculation as well as in time of revenues’ recognition. These changes will have a significant impact on the amount of revenues for certain industries, such as the telecommunications and construction industry, which have significant share of revenues from contracts with customers. The aim of the research is to identify the challenges and problems that appears in the initial phase of application of a new standard on revenues such as; the need to consider a larger volume of documentation, inadequate existing IT infrastructure, multiple sources of documentation that must be considered in revenue recognition, including commercial, legal and financial documentation etc. In addition, we plan to identify benefits form the application of the new standard for the entities preparing the financial statements. In this context, it is expected to identify the sectors that have the most dilemmas in the application of this standard and to propose potential solutions to address these problems.
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Zhou, Shuyu. "Current Income Recognition Principle Analysis of IFRS 15, ASC 606 and CAS 14." In 6th International Conference on Financial Innovation and Economic Development (ICFIED 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210319.008.

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Bernoully, Mardo, and Ludovicus Sensi Wondabio. "Impact of Implementation of IFRS 15 on the Financial Statements of Telecommunication Company (Case Study of PT XYZ)." In Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/apbec-18.2019.19.

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Hoang, Thai M., Sang K. Chung, Thanh Le, John D. Prestage, Lin Yi, Robert L. Tjoelker, and Nan Yu. "Stability Demonstration of a 15-cc Mercury-Ion Vacuum Trap Tube." In 2020 Joint Conference of the IEEE International Frequency Control Symposium and International Symposium on Applications of Ferroelectrics (IFCS-ISAF). IEEE, 2020. http://dx.doi.org/10.1109/ifcs-isaf41089.2020.9234925.

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5

Pelle, Bruno, Ramon Szmuk, Bruno Desruelle, David Holleville, and Arnaud Landragin. "Cold-Atom-Based Commercial Microwave Clock at the 10−15 Level." In 2018 IEEE International Frequency Control Symposium (IFCS). IEEE, 2018. http://dx.doi.org/10.1109/fcs.2018.8597468.

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Battipede, Manuela, Piero Gili, Marco Lando, Marcello Napolitano, Mario Perhinschi, and Giampiero Campa. "Comparative Analisys of Neural Control Systems Within the NASA IFCS F-15 WVU Simulator." In AIAA Guidance, Navigation, and Control Conference and Exhibit. Reston, Virigina: American Institute of Aeronautics and Astronautics, 2003. http://dx.doi.org/10.2514/6.2003-5643.

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Perhinschi, M. G., J. Burken, M. R. Napolitano, G. Campa, and M. L. Fravolini. "Performance comparison of different neural augmentation for the NASA Gen-2 IFCS F-15 control laws." In Proceedings of the 2004 American Control Conference. IEEE, 2004. http://dx.doi.org/10.23919/acc.2004.1384399.

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Perhinschi, Mario, Marcello Napolitano, Giampiero Campa, Heather Burke, Richard Larson, John Burken, and M. Fravolini. "Design and Testing of a Safety Monitor Scheme on the NASA Gen_2 IFCS F-15 Flight Simulator." In AIAA 1st Intelligent Systems Technical Conference. Reston, Virigina: American Institute of Aeronautics and Astronautics, 2004. http://dx.doi.org/10.2514/6.2004-6284.

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Lindskog, Staffan, and Rolf Sjo¨blom. "Radiological, Technical and Financial Planning for Decommissioning of Small Nuclear Facilities in Sweden." In ASME 2009 12th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2009. http://dx.doi.org/10.1115/icem2009-16177.

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Abstract:
On November 1st 2008, a new ordinance came into force in Sweden. It extends the implementation of nuclear liability to all nuclear facilities and companies, regardless of size. The Government has authorized the Swedish Radiation Safety Authority (SSM) to issue further regulation as warranted and appropriate, and commissioned the same Authority to oversee the implementation. Consequently, SSM is presently conducting research in order to establish a basis for the implementation of the ordinance to smaller facilities and enterprises. The goal is to enable finance to be assured in an efficient manner so that any burden on the companies is as small as possible. Thus, “functional requirements” are identified, and used as a basis for various investigations. The aspects include technical and cost calculation prerequisites, as well as various domains of law: the environmental code, radiation and nuclear safety, financial reporting, and criminal law. It is found that the basis for the differentiation among the facility operators and owners should be the cost and the associated uncertainty. Thus, a cost calculation will have to be carried out by all. It should be based on available standards and guidance documents. It is found that this is a requirement that already exists elsewhere in the legislation, and thus no additional burden is imposed on the companies. It is found that segregated funds is the preferred option for long-term liabilities. Securities are suitable for short-term liabilities provided that the economy of the company in question is sound. Securities might also be used for long-term liabilities to cover uncertainty. It is proposed that a de minimis limit of at least kSEK 25 (about k€ 2, 4 and k$ 3, 4) is used. An important reason for this is that lower limits might be incompatible with the rules for financial reporting. It is also proposed that securities might be used also for long-term commitments if the total environmental liability does not exceed 1,00 MSEK (about k€ 96 and k$ 135). It is found that the “general advice” that must be used by smaller companies lacks proper instructions on how to account for environmental liability whilst at the same time it prohibits the use of e g the international reporting standards IFRS/IAS. It is also found that the “general advice” prohibits distribution of costs for research and development over time. This might be incompatible with a fund system where considerable research may be necessary at the early stages of the work and often many years before the actual decommissioning is to take place. The rules in the penal code require that an annual report presents an “essentially correct financial situation”. One of the interpretations to this statement is that a deviance of at most 30% might be tolerated. Although previous work has indicated that the error in cost estimates need not be higher than about 15%, even for research facilities, concealed cost raisers may from time to time lead to much larger errors, even when best practices are being used. It is therefore essential that decommissioning planning and cost predictions are made in accordance with state of the art, and that the estimating methods as well as the results are properly documented.
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Tampy, Safitri Tia, Hari Wahyu Nugroho, and Rahmi Syuadzah. "The Corellation between Stunting, Wasting, and Children's Cognitive Ability: Indonesia Family Life Survey 2000 – 2014." In The 7th International Conference on Public Health 2020. Masters Program in Public Health, Universitas Sebelas Maret, 2020. http://dx.doi.org/10.26911/the7thicph.03.19.

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ABSTRACT Background: Nowadays, lack of children nutritional status fulfillment is still a problem experienced by developing countries, including Indonesia. The most nutritional problems among children in Indonesia are stunting and wasting. Stunting and wasting are indicators of growth disorders including cognitive impairment. This study aimed to analyzed the correlation between stunting, wasting, and children’s cognitive ability using Indonesia family Life Survey 2000-2014. Subjects and Method: This was a cross sectional study conducted using secondary data analysis of the 3rd, 4th, and 5th Indonesian Family Life Survey (IFLS). The study took place in June-July 2020. The study subjects were children aged 7-14 years amounting to 4781 children. The dependent variable was cognitive ability. The independent variables were stunting and wasting. The data obtained from IFLS was cleansed using STATA 15 and analyzed using multilevel logistic regression using SPSS 16.1. Results: The prevalence of stunting among children were 35.5%, wasting were 10.6%, and cognitive abilities below the average were 41.1%. Children who were not stunted were 1.33 times more likely to have cognitive abilities that matched or were above the average age of children (OR= 1.33; 95% CI= 1.18 to 1.50; p< 0.001). Children who did not experience wasting had 1.20 times the likelihood of having cognitive abilities that matched or were above the average age of children (OR= 1.33; 95% CI= 1.00 to 1.45; p< 0.001). Conclusion: Stunting and wasting are associate with children’s cognitive ability. Keywords: stunting, wasting, children’s cognitive ability, Indonesian family life survey Correspondence: Safitri Tia Tampy. Department of Child Health Science, Pediatric Research Center, Dr. Moewardi Hospital, Surakarta, Central Java. DOI: https://doi.org/10.26911/the7thicph.03.19
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