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IFRS Project Insights — Revenue recognition

Published on: 15 Nov 2013

IFRS Project Insights provide a quick overview of the key projects of the IASB, with a summary of the current status, key decisions and proposals, key considerations for entities and the next steps expected in the project.

This publication has been updated as of 11 November 2013 to reflect discussions at the October 2013 IASB meeting, which included:

  • constraint on estimates of variable consideration
  • implementation guidance for licences
  • collectability.

Last updated: 11 November 2013

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