China

Details

  • Service: Audit
  • Industry: Technology, Media & Telecommunications, Telecommunications
  • Type: Business and industry issue
  • Date: 12/2/2009

Accounting under IFRS: Telecoms 

This publication addresses practical application issues that a telecom may encounter in applying IFRSs. It includes discussion of the key requirements, and interpretative guidance and illustrative examples to elaborate and clarify the practical application of the requirements in nine key areas that are of specific importance to telecoms, including revenue recognition, capacity transactions and intangible assets.
Accounting under IFRS: Telecoms
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