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Clearly IFRS – IASB and FASB joint transition resource group for revenue recognition (August 2016)

Published on: Sep 29, 2016

This publication summarizes the nearly 50 implementation issues discussed by the IASB’s and FASB’s joint transition resource group (TRG) for revenue recognition in its six meetings held in 2014 and 2015. The issues are organized topically in a manner consistent with their arrangement in the new revenue standard, and the publication’s appendix lists the issues chronologically. In addition, the appendix includes references to (1) TRG agenda papers that further describe the issues and provide illustrative examples, (2) the TRG’s minutes for each meeting (if publicly available), and (3) Deloitte’s summary of each meeting.


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