You are on page 1of 4

Fair Value ..

?is it really the ultimate solution


Dr. Mohamed Samy Eldeeb
FESAA
moh.eldeeb2@hotmail.com

( )IASB 28 2014
" )IFRS 15( 15 "
.
.

.
.

.
IFRS 15 " )IAS 18( 18"
" )IAS 11( 11 " .

47

/ 2014

15 2016
15 2017
.



IFRS 15
.2017




( .)US GAAP


.



.
.


.



.
IFRS 15
:
1.1 .
2.2 .
3.3 .
4.4 .
5.5
.


.

.


.


.

IFRS 15
2017

.


( )FASB

47

/ 2014


. .
.
.

.
.
.
.
.


.



( )US GAAP
.



.

.

.



.


.

.


.

.

47

/ 2014


.

.

.



.





.

(
) .
( )
.


.


.


.


.




.


.

47

/ 2014

You might also like