IFRS 15: Revenue from Contracts with Customers

Overview

IFRS 15 establishes the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer.

Objectives

Upon completion of this IFRS, learners will be able to:

  • Identify a contract with a customer and the performance obligation
  • Determine the transaction price
  • Allocate the transaction price to the performance obligation
  • Recognize revenue in accordance with IFRS 15

Modules

(a) IFRS 15 Introduction Summary


  1. KLiPs 
     

(b) IFRS 15 Full Standard (Subscription Required)


  1. IFRSbox
     

  2. IFRS.org
     

(c) IFRS 15 Recap

  1. IFRS 15 Brief Overview [09:26]
  2. IFRS 15 Identify a contract with a customer [12:59]
  3. IFRS 15 Identify the performance obligation [08:51]
  4. IFRS 15 Determining the transaction price [12:29]
  5. IFRS 15 Allocate the transaction price to the performance obligation [07:06]
  6. IFRS 15 Recognize Revenue [06:28]
 IFRS 15 Brief Overview [09:26]
  IFRS 15 Identify a contract with a customer [12:59]
  IFRS 15 Identify the performance obligation [08:51

 

 

   IFRS 15 Determining the transaction price [12:29]
 IFRS 15 Allocate the transaction price to the performance obligation [07:06]
 IFRS 15 Recognize Revenue [06:28]

 

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