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IFRS in Focus — IASB issues new standard on revenue recognition

Published on: 28 May 2014

This newsletter discusses the IASB's new Standard, IFRS 15 Revenue from Contracts with Customers. It summarises the final standard’s (1) key provisions, including the specific steps for recognising revenue; (2) other provisions and impacts; (3) disclosure requirements; and (4) effective date and transition.