IFRS 15 videos

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.

Jan 2018

IFRS 15 was issued in May 2014. It applies to an annual reporting period beginning on or after 1 January 2018. The standard specifies how and when an IFRS reporter will recognise revenue. It also requires such entities to provide financial statement users with more informative and relevant disclosures. It provides a single, principles based five-step model to be applied to all contracts with customers. Besides, another more significant change is that IFRS 15 provides more guidance than the existing standards on such issues as separating elements, allocating the transaction price, variable consideration, licences, options, repurchase agreements, contract modifications, and contract costs. These videos aim to provide a brief introduction to the overall requirements of IFRS 15 and the use of forward-looking information in practice.

loading-player

Playback of this video is not currently available

IFRS 15 the basics

Contact us

Donna Dong

Tel: +[86] (10) 6533 5661
Email

Follow us