PARTICULARTS REGARDING THE ACCOUNTING RECOGNITION OF REVENUE – THE CASE OF MOBILE OPERATORS

For the current economy, the sector of telecommunications which includes mobile telephony is one of the most important worldwide. World leaders of this sector are among the companies present in Romania, in terms of income and as financial performance. The range of services offered by mobile operators diversified and greatly increased in recent years, so that there are a wide variety of business models, which are subject to different policies. Experts in the field have hoped that the adoption of IFRS will help increase clarity in the sector, but the results so far are uncertain. The overall objective of this paper focuses on the analysis of the telecommunications industry accounting practices, focusing on specific issues of the mobile market. To this end we intend to analyze aspects of the history and evolution of mobile telephony market, national and international accounting regulations applied to the mobile operators, and evaluating accounting practices applied in the mobile telephony companies.