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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.
Implementación del IFRS (NIIF) 15 Ingresos ordinarios provenientes de contratos con los clientes. Una guía práctica para los problemas de implementación para el sector de productos y servicios industriales.
IFRS 15 is a comprehensive framework for recognising revenue from contracts with customers, replacing IAS 11, IAS 18, IFRIC 13, IFRIC 15, IFRIC 18 and SIC-31. It establishes the principles, scope, recognition, measurement, cost, presentation and disclosure of revenue from contracts with customers, and provides practical expedients and examples.
25 de jul. de 2023 · IFRS 15 is a principles-based standard that specifies how and when to recognise revenue and provide disclosures for contracts with customers. It applies to annual periods starting from 1 January 2018 and has a five-step model framework to determine the transaction price and performance obligations.
El Consejo de Normas Internacionales de Contabilidad (el IASB) ha publicado la nueva norma NIIF 15 Ingresos procedentes de contratos con clientes (“la Norma” o NIIF 15). Esta Norma sustituye a la NIC 11 Contratos de construcción, a la NIC 18 Ingresos de actividades ordinarias, a la CINIIF 13 Programas de fidelización de clientes, a la ...
A comprehensive guide to the standard on revenue recognition, with examples and discussion of complex areas. Learn how to apply IFRS 15 in a fast-changing world of digital and intangible goods and services.
A comprehensive guide to the revenue recognition requirements of IFRS 15, covering the identification, allocation, recognition and presentation of revenue from contracts with customers. The handbook provides detailed steps, examples, guidance and insights for different types of contracts, such as sales, licences, services and royalties.
