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IFRS 15 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for revenue from contracts with customers. It was adopted in 2014 and became effective in January 2018. It was the subject of a joint project with the Financial Accounting Standards Board (FASB), which issues accounting guidance in ...
La Norma Internacional de Información Financiera 15 Ingresos de Actividades Ordinarias Procedentes de Contratos con Clientes (NIIF 15) está contenida en los párrafos 1 a 129 y en los Apéndices A a D.Todos los párrafos tienen igual valor normativo. Los párrafos en letra negrita establecen los principios básicos.. Los términos definidos en el Apéndice A están en letra cursiva la ...
1. Einleitung zur Umsatzrealisation nach IFRS 15. Unter den International Financial Reporting Standards (IFRS) ist bei der Realisierung von Umsatzerlösen der IFRS 15 einzuhalten. Dabei ersetzt dieser Standard die vormals existierenden IAS 11 und IAS 18, welche die Umsatzrealisation maßgeblich behandelten.
39X L'IFRS 15 Ricavi provenienti da contratti con i clienti, pubblicato nel maggio 2014, ha eliminato il paragrafo D24 e il relativo titolo e ha aggiunto i paragrafi D34 e D35 e il relativo titolo. L'entità deve applicare tali modifiche quando applica l'IFRS 15. Nell'appendice D sono aggiunti i paragrafi D34 e D35 e i relativi titoli. Ricavi
IFRS 15.9(e) In making the collectability assessment, an entity considers the customer’s ability and intention (which includes assessing its credit-worthiness) to pay the amount of consideration when it is due. This assessment is made after taking into account any price concessions that the entity may offer to the
8 de jul. de 2020 · IFRS第15号のもとでの収益認識が日常業務となった今、様々な論点が我々のもとに集まっています。本冊子は、2016年9月公表の解説資料「図と設例による解説 - IFRS第15号『顧客との契約から生じる収益』（2016年改訂版）」を、2019年のIFRS第15号の改訂を反映して大幅加筆したものです。
IFRS 16 is effective for annual reporting periods beginning on or after 1 January 2019, with earlier application permitted (as long as IFRS 15 is also applied). The objective of IFRS 16 is to report information that (a) faithfully represents lease transactions and (b) provides a basis for users of financial statements to assess the amount, timing and uncertainty of cash flows arising from leases.
