"EIFRS 15 Feedback on financial information as of December 31,2018".
This study has been realized on the basis of published financial information as of December 31 2018 first year end financial statements after the entry into force of IFRS 15.
The study focuses on financial information published as of December 31 2018 and related to disaggregation of revenue backlog contract assets and contract liabilities.
Illustrations and graphs disclosed in the study have been produced by Mazars based on the data gathered from the year end financial statements and other financial reporting components (as presentations to investors, press releases, etc published by the companies in our sample of 70 European groups (detail of the sample is disclosed in appendix).
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