IFRS 15: impact in the Italian listed Telecommunications companies

Considering that both revenues are an ideal component to examine as it is the largest earnings component for firms and that from 1st January 2018 became mandatory adopt IFRS 15 that discipline “revenues from contracts with clients” is interesting to understand if Italian listed companies provide information about the potential impact of this new standard. The present study focuses the attention to the telecommunications industry that is considered one of the most involved by the adoption of IFRS 15. The methodology used to carry out the research is a content analysis. In line with the expectations of authors, the study concludes that in the Italian Telecommunications listed companies exist a direct correlation between the potential impact of IFRS 15 and the quantity and quality information provided in the annual reports elaborated for the two years prior to adopting the new standard.