الفهرس 
Research Methodology:
Requirements of Reporting Revenue from Contracts with Customers According to (IFRS15)Only 14 pages are availabe for public view
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Abstract
The research aims to evaluate the effect of the disclosure of revenue from
contracts with customers according to the ”IFRS15” on the quality of accounting information in the Egyptian listed companies. In order to achieve
the objective of this research a field study was conducted. The research sample has 150 observations, which consisted of chairmen, members of board of directors in the Egyptian environment, internal auditors, heads and members of audit committees, auditors and IT experts. The linking between the disclosure of revenue from contracts with customers according to the IFRS 15” and the quality of the accounting information can be viewed as the research problem. The current research attempted to answer the
following main research question:
What are the main effects of applying the International Financial Reporting Standard ”IFRS15” on the quality of the accounting information? This research depended on a descriptive analytical approach, which based on reviewing prior accounting literature related to the research problem aiming to provide a framework for such research, setting the research hypotheses. The research hypothesis is tested in a field study using selfadministered questionnaire in the Egyptian environment. The current
research revealed a positive effect on the quality of the accounting information as a result of applying the ”IFRS 15”. The research recommended to create a suitable working environment for companies registered in the Egyptian Stock Exchange to complete the mandatory transition to apply the ”IFRS15