Revenue from Contracts with Customers — A guide to IFRS 15

Published on: Mar 21, 2018

This detailed guide is intended to assist preparers and users of financial statements to understand the impact of IFRS 15 and includes a high-level executive summary of the new requirements, followed by a specific focus on the important issues and choices available for entities on transition to the new Standard. More specifically, the detailed guide covers:

  • all of the requirements of IFRS 15, supplemented by interpretations and examples to give clarity to those requirements;
  • pointers regarding practical issues that are likely to arise;
  • illustrative disclosures for entities that have adopted IFRS 15; and
  • a comparison with US Generally Accepted Accounting Principles (US GAAP).

This publication was released by our Global firm.


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