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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.
This handbook provides a detailed analysis of the revenue standard, IFRS 15 Revenue from Contracts with Customers, including insights and examples to help entities to navigate the revenue recognition requirements. In many cases, further analysis and interpretation may be needed for an entity to apply
This handbook provides a detailed analysis of the revenue standard, IFRS 15 Revenue from Contracts with Customers
• IFRS 15 provides a single source of revenue requirements for all entities in all industries. It represents a significant change from legacy IFRS. • IFRS 15 applies to revenue from contracts with customers and replaced all of the legacy revenue standards and interpretations in IFRS, including
28 gru 2016 · IFRS15 New Revenue Recognition Standard (effective January 2017) ... IFRS 15 New Revenue Recognition Standard. Publication date 2016-12-28 Topics IFRS Collection opensource Language English Item Size 5.6M ... IFRS15 New Revenue Recognition Standard effective Jan2017.pdf download. 199.2K
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.
INTRODUCTION. QUALITATIVE CHARACTERISTICS OF USEFUL FINANCIAL INFORMATION. Fundamental qualitative characteristics. Enhancing qualitative characteristics. THE COST CONSTRAINT ON USEFUL FINANCIAL REPORTING. CHAPTER 3—FINANCIAL STATEMENTS AND THE REPORTING ENTITY. FINANCIAL STATEMENTS. Objective and scope of financial statements. Reporting period.
