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IFRS 15 provides a comprehensive framework for recognising revenue from contracts with customers. In September 2015 the Board issued Effective Date of IFRS 15 which deferred the mandatory effective date of IFRS 15 to 1 January 2018.
IFRS 15 specifies how and when an IFRS reporter will recognise revenue as well as requiring such entities to provide users of financial statements with more informative, relevant disclosures. The standard provides a single, principles based five-step model to be applied to all contracts with customers.
1 de ene. de 2018 · IFRS 15 establishes the principles that an entity applies when reporting information about the nature, amount, timing and uncertainty of revenue and cash flows from a contract with a customer.
Looking forward, as your business grows and evolves – whether by developing new products and services or embedding technological innovations – our handbook will help you interpret and apply IFRS 15 to your revenue-related transactions in this fast-changing world.
IFRS 15 was designed to deal with a wide range of transactions and to accommodate changes. But changes can bring challenges in interpreting and applying standards.
Unlike current revenue guidance (under IFRSs), IFRS 15 also specifies the account-ing for the incremental costs of obtaining a contract with a customer and the costs incurred to fulfill a contract with a customer.
This handbook provides a detailed analysis of the revenue standard, IFRS 15 Revenue from Contracts with Customers
IFRS 15, Revenue from Contracts with Customers, is a new standard that outlines a single comprehensive framework for entities to use in accounting for revenue arising from contracts with customers. It supersedes current revenue recognition guidance including IAS 18 Revenue and IAS 11 Construction Contracts and related Interpretations.
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.
IFRS 15, Revenue from Contracts with Customers, is a new standard that outlines a single comprehensive framework for entities to use in accounting for revenue arising from contracts with customers. It supersedes current revenue recognition guidance including IAS 18, Revenue and IAS 11, Construction Contracts and related Interpretations.
