IFRS: Post Implementation Review on IFRS 15

(1 review)

by Wayne Bartlett

Part of a series on 2024 IFRS Updates. This short course focuses on the post-implementation review of IFRS 15 and the International Accounting Standards Board's response to the issues raised by stakeholders.

This module will enable you to

  • Explain the post-implementation review process for IFRS 15
  • Discuss issues around determining a transaction price
  • Outline approaches for determining when to recognise revenue
  • Apply disclosure requirements confidently

About the module

This short course explores the stakeholder concerns raised in the post-implementation review of IFRS 15 Revenue from Contracts with Customers. Revenue is, of course, a key area in the financial statements of nearly every entity and often subject to significant degrees of uncertainty.

The International Accounting Standards Board identified three issues that exist in practice in specific areas for investigation: determining a transaction price; determining when to recognise revenue; and applying disclosure requirements.

Contents

  • IFRS 15
    • The post-implementation review
    • IFRS 15 overview
    • Determining a transaction price
    • Determining when to recognise revenue
    • Applying disclosure requirements

How it works

Author

Wayne Bartlett

Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.

Reviews

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    TC
    Trevor C
    03 Jan 2025
    03 Jan 2025
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More in this series

Take a look more modules from the series: IFRS Updates 2024-25

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