4128  |  On Demand  |  Basic  |  Self-Study

IFRS: Revenue from Contracts with Customers (IFRS 15)

Friday, May 1, 2020 - Friday, April 30, 2021

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This self-study course addresses requirements of IFRS 15, Revenue from Contracts with Customers, which is the new standard on revenue recognition developed under a joint project with the FASB.

Objectives

Identify the five steps for revenue recognition Recognize how the criteria for revenue recognition under IFRS 15 apply to a scenario Recall the enhanced disclosure requirements under IFRS 15

Designed For

Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS


Highlights

Core principals of the new standard The five-step model: contract criteria, performance obligations, transaction price determination, transaction price allocation, and revenue recognition Contract costs Disclosures


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