September 2026
Original scientific article
ASSESSING IFRS 15 IMPLEMENTATION EFFECTS ON REVENUE PRACTICES AND ACCOUNTING INFORMATION SYSTEMS IN UAE TELECOM COMPANIES E& AND DU
By comparing e& with du, the study examines how introducing the International Accounting Standard 15 (IFRS 15) affected revenue recognition, revenue measurement, and information systems across UAE telecommunications businesses. The comparison provides evidence from both companies. Because data lacked a normal distribution, the analysis employed...
By Ranya Riyadh Radhi, Hussein Talib Alhamada, Majid Ahmed AL Anssari