Idaho Society of CPAs

IFRS: Revenue from Contracts with Customers (IFRS 15)

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 1.00
  • Credit Type(s)
    • Accounting (1.00)
  • Prerequisites

    • Familiarity with financial reporting and accounting principles under IFRS

  • Vendor
    • AICPA
  • Level
    • Basic
  • Fields of Study
    • Accounting
  • Message
    • When & Where You Want

Description

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.

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