All IFRS 15 publications

A collection of all our publications related to the May 2014 revenue recognition standard.

Related Publications

EFRAG endorsement status report 13 April 2016 Image

EFRAG endorsement status report 13 April 2016

13 Apr, 2016

This endorsement status report update reflects the issuance of 'Clarifications to IFRS 15 'Revenue from Contracts with Customers'' by the IASB on 12 April 2016. Endorsement is currently expected in the first quarter of 2017.

Podcast (mid blue) Image

Stay Tuned Online - IFRS and UK GAAP update March 2016

14 Mar, 2016

The following topics are covered in the March 2016 webcast: 1 - Revenue - latest developments, 2 - The Financial Reporting Council's (FRC's) 2015 Corporate Reporting Review, 3 - Leasing - the new International Financial Reporting Standard (IFRS) 4 - a round up of other UK corporate reporting news and 5 - IFRS developments and reminders.

EFRAG endorsement status report 9 March 2016 Image

EFRAG endorsement status report 9 March 2016

09 Mar, 2016

This endorsement status report update reflects that the final endorsement of IFRS 15 'Revenue from Contracts with Customers' for use in the European Union is now expected in the second half of 2016 (was: second quarter of 2016).

EFRAG endorsement status report 3 December 2015 Image

EFRAG endorsement status report 3 December 2015

03 Dec, 2015

This endorsement status report update reflects that the European Union has published a Commission Regulation adopting 'Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)' for use in the European Union. It also reflects that the Accounting Regulatory Committee (ARC) meeting was cancelled due to the special situation in Brussels, therefore ARC votes on IFRS 15 and amendments to IFRS 10, IFRS 12 and IAS 28 will not occur until the first quarter of 2016. Accordingly, endorsement of these pronouncement is now expected in the second quarter of 2016.

Need to know - Joint Meeting on Revenue (November 2015) Image

Need to know — Joint Meeting on Revenue (November 2015)

18 Nov, 2015

This Need to Know summarises the November meeting of the IASB and FASB joint revenue transition resource group (TRG).

Deloitte comment letter on IASB ED/2015/6 'Clarifications to IFRS 15' Image

Deloitte comment letter on IASB ED/2015/6 'Clarifications to IFRS 15'

28 Oct, 2015

Deloitte Touche Tohmatsu Limited has responded to the International Accounting Standards Board's (IASB) Exposure Draft ED/2015/6 Clarifications to IFRS 15.

Point of view: Mining sector — IFRS 15, the new revenue Standard could impact profile of revenue and profit recognition Image

Point of view: Mining sector — IFRS 15, the new revenue Standard could impact profile of revenue and profit recognition

09 Oct, 2015

This publication highlights issues from the new revenue recognition standard that will be of interest to those in the mining sector.

Podcast (mid blue) Image

Stay Tuned Online - IFRS and UK GAAP update September 2015

28 Sep, 2015

The following topics are covered in the September 2015 webcast: 1 - IFRS 15 'Revenue from Contracts with Customers' - an update, 2 - New UK GAAP - latest developments, 3 - Annual report insights and 4 - a round up of other news including IFRS developments and news from the Financial Reporting Council.

Need to know — IASB issues amendments to defer effective date of IFRS 15 Image

Need to know — IASB issues amendments to defer effective date of IFRS 15

16 Sep, 2015

This edition outlines the September 2015 amendments to IFRS 15 'Revenue from Contracts with Customers' formalising the deferral of the effective date by one year to 2018.

EFRAG endorsement status report 15 September 2015 Image

EFRAG endorsement status report 15 September 2015

15 Sep, 2015

This endorsement status report update reflects that EFRAG has finalised its endorsement advice on IFRS 9 ‘Financial Instruments’ and that the Accounting Regulatory Committee (ARC) has voted in favour of adopting 'Annual Improvements to IFRSs 2012–2014'.

Need to know — IASB proposes clarifications to IFRS 15 Image

Need to know — IASB proposes clarifications to IFRS 15

01 Sep, 2015

This edition outlines the proposed clarifications to IFRS 15 Revenue from Contracts with Customers set out in the recent exposure draft ED/2015/6 Clarification to IFRS 15 which was issued in July 2015 for public comment.

Need to know - Joint Meeting on Revenue (July 2015) Image

Need to know - Joint Meeting on Revenue (July 2015)

04 Aug, 2015

This newsletter summarises the July 2015 meeting of the IASB and FASB joint revenue transition resource group.

EFRAG endorsement status report 23 July 2015 Image

EFRAG endorsement status report 23 July 2015

23 Jul, 2015

This endorsement status report update reflects that the IASB has voted to defer the effective date of IFRS 15 and that EFRAG has issued final endorsement advice on 'Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28)' (issued in December 2014).

IFRS 15 'Revenue from Contracts with Customers' — Your questions answered Image

IFRS 15 'Revenue from Contracts with Customers' — Your questions answered

15 Jul, 2015

This publication, developed by CPA Canada and Deloitte Canada, answers some of the most common questions coming from stakeholders on IFRS 15. In addition it highlights some key aspects of the standard and provides practical illustrative examples to facilitate better understanding of the standard and its implementation.

Deloitte comment letter on IASB ED/2015/2 'Effective Date of IFRS 15' Image

Deloitte comment letter on IASB ED/2015/2 'Effective Date of IFRS 15'

06 Jul, 2015

In our comment letter, we agree with the proposal to defer the effective date of IFRS 15 by one year. We also encourage the IASB and the FASB to continue with the targeted clarifications to the revenue requirements to ensure that a converged, stable, and operational standard is available to preparers sufficiently far in advance of the effective date. Lastly, we encourage the IASB to continue to monitor the implementation progress to make sure the revised effective date remains appropriate.

Deloitte comment letter on IASB ED/2015/2 'Effective Date of IFRS 15' - Appendix Image

Deloitte comment letter on IASB ED/2015/2 'Effective Date of IFRS 15' - Appendix

06 Jul, 2015

Deloitte Touche Tohmatsu Limited has responded to the International Accounting Standards Board's (IASB) Exposure Draft ED/2015/2 'Effective Date of IFRS 15' and has appended the response of Deloitte & Touche in the U.S. to the corresponding FASB proposal to its response.

EFRAG endorsement status report 29 June 2015 Image

EFRAG endorsement status report 29 June 2015

30 Jun, 2015

This endorsement status report update reflects several expected delays in the endorsement of IFRS for the use in the European Union. Most notable is a delay in the endorsement of IFRS 15, which is now expected in the first quarter of 2016.

Need to know — IASB proposes amendments to IFRS 15 to defer the effective date by one year Image

Need to know — IASB proposes amendments to IFRS 15 to defer the effective date by one year

28 May, 2015

This newsletter summarises the May 2015 Exposure Draft aimed at deferring the effective date of IFRS 15 Revenue from Contracts with Customers to 1 January 2018.

Podcast (mid blue) Image

Stay Tuned Online - IFRS and UK GAAP update April 2015

30 Apr, 2015

The following topics are covered in the April 2015 webcast: 1 - IFRS 15 'Revenue from Contracts with Customers', 2 - Integrated Reporting, 3 - New UK GAAP and 4 - a round up of other news including IFRS developments and news from the Financial Reporting Council.

Need to know — IASB tentatively decides to defer the effective date of IFRS 15 by one year Image

Need to know — IASB tentatively decides to defer the effective date of IFRS 15 by one year

28 Apr, 2015

This newsletter discusses the April 2015 decision of the IASB to propose to defer the effective date of IFRS 15 Revenue from Contracts with Customers.

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