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How is the new standard IFRS15 affecting companies?
Could IFRS 15 therefore call into question the recognition of revenue according to the stage of completion, or lead to a change in the pattern at which revenue and/or the margin is recognised?
In the attached document we have analyzed the impact of IFRS 15 from a sample of 73 European groups.
Next we analyzed the 5-step recognition model established by IFRS 15.
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