Aspecte ale contabilității veniturilor conform IFRS 15

Abstract

The reform of the accounting system is based not only on the transition to IFRS but also on a study on the future change of the accounting system. The new IFRS 15 "Revenue from contracts with customers" represents fundamental changes. This scientific article makes changes that may arise in front of national companies and attempts to systematise contractual obligations arising from contracts on the wholesale energy and energy market. Account may be taken of the possibility of carrying out accounting transactions under these contracts in accordance with the new accounting standards.