IFRS 15 will improve comparability of reported revenue over a range of industries, companies and geographical areas globally. Objective. To establish principles ...

1 нояб. 2022 г. · This handbook provides a detailed analysis of the revenue standard, IFRS 15 Revenue from Contracts with Customers, including insights and ...

International Financial Reporting Standard 15 Revenue from Contracts with Customers (IFRS 15) is set out in paragraphs 1–129 and Appendices A–D. All the ...

IFRS 15 is effective from 1 January 2017. Earlier application is permitted. The issuance of IFRS 15 signifies the culmination of a joint project with the US ...

IFRS 15 contains comprehensive guidance for accounting for revenue and will replace existing requirements which are currently set out in a number of different ...

IFRS 15 remains a standard focused on contractual arrangements, and this will need to be the first point of any analysis.

The standards, which superseded virtually all legacy revenue requirements in IFRS and US GAAP, also specify the accounting for costs an entity incurs to obtain ...

About this guide. 1. Overview. 2. Scope and core principle. 4. The five steps of the revenue recognition model. 5. Further areas of guidance. 18. Additional ...

16 июн. 2014 г. · IFRS 15 provides an inclusive framework for the recognition, measurement and disclosure of revenue. Guidance is provided on the timing and ...

The accounting for product returns under the revenue standard will be largely unchanged from current guidance under IFRS and US GAAP. There might be some retail ...