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Revenue resources

Below is a comprehensive collection of helpful resources — organised chronologically — on the recently-issued IFRS 15 Revenue from Contracts with Customers. Click for direct access to specific revenue resources:

  

Latest IFRS 15 Resources

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Webcast on IFRS 9, IFRS 15, and IFRS 16 and the IASB's future priorities

07 Oct 2016

In connection with the upcoming meeting of the IFRS Foundation's Trustees in New Delhi, the IFRS Foundation and the Institute of Chartered Accountants of India (ICAI) are jointly organising a webcast on recent standards and future priorities.

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ISAR workshop on IFRS 15 and IFRS 16

05 Oct 2016

The thirty-third session of the United Nations Conference on Trade and Development (UNCTAD) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) is currently being held in Geneva. Before the session, there was a workshop on 3 October on recent developments on IFRS.

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FRC consults on changes to FRS 102 to reflect recent changes in IFRS

27 Sep 2016

The Financial Reporting Council (FRC) has today published a Consultation Document containing proposals to update Financial Reporting Standard (FRS) 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ to reflect recent changes in International Financial Reporting Standards (IFRSs).

EFRAG endorsement status report 21 September 2016 Image

EFRAG endorsement status report 21 September 2016

22 Sep 2016

This endorsement status report update reflects that EFRAG has come to some slightly changed estimates regarding when final endorsement of certain pronoucements for use in the European Union is to be expected.

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FRAB minutes for June 2016 meeting released

17 Aug 2016

The minutes of the Financial Reporting Advisory Board’s (FRAB’s) meeting of 23 June 2016 have been made available on the HM Treasury website.

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Joint IASB and FASB webcast on revenue

15 Aug 2016

On 15 September 2016, the IASB and FASB will host a joint webcast to discuss implementation of the requirements in IFRS 15 'Revenue from Contracts with Customers' and ASC 606.

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HM Treasury consults on application of IFRS 15 and IFRS 9 for the public sector and amendments to the FReM

10 Aug 2016

HM Treasury has issued consultations containing proposals for applying International Financial Reporting Standard (IFRS) 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers for the public sector and amendments to the Government Financial Reporting Manual (FReM) to incorporate the two standards.

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ESMA calls for consistent application of IFRS 15

20 Jul 2016

The European Securities and Markets Authority (ESMA) has published a Public Statement aimed at promoting the consistent application of IFRS 15 'Revenue from Contracts with Customers' by European issuers listed on regulated markets.

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CIPFA/LASAAC consults on new Code of Practice on Local Authority Accounting

18 Jul 2016

The Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC) are seeking comments on an exposure draft of the 2017/18 Code of Practice on Local Authority Accounting in the UK (the Code) which would apply to accounting periods beginning on or after 1 April 2017 (“the exposure draft”).

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EFRAG endorsement status report 6 July 2016

07 Jul 2016

This endorsement status report update reflects the issuance of EFRAG endorsement advice on 'Clarifications to IFRS 15 'Revenue from Contracts with Customers''.

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EFRAG issues endorsement advice on Clarifications to IFRS 15

06 Jul 2016

The European Financial Reporting Advisory Group (EFRAG) has issued its endorsement advice letter to the European Commission for the use of the Clarifications to IFRS 15 'Revenue from Contracts with Customers' in the European Union (EU).

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EFRAG issues draft endorsement advice on clarifications to IFRS 15

17 May 2016

The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of the clarifications to IFRS 15 'Revenue from Contracts with Customers' in the European Union (EU).

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EFRAG endorsement status report 17 May 2016

17 May 2016

This endorsement status report update reflects that EFRAG published draft endorsement advice on 'Clarifications to IFRS 15'. Endorsement is currently expected in the first quarter of 2017.

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FASB clarifies revenue guidance on practical expedients

10 May 2016

The US Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) No. 2016-12 'Narrow-Scope Improvements and Practical Expedients', which amends certain aspects of the Board’s new revenue standard, ASU 2014-09 'Revenue From Contracts With Customers'.

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Need to know — IASB introduced clarifications to IFRS 15

20 Apr 2016

This newsletter outlines the IASB's recent clarifying amendments to IFRS 15 'Revenue from Contracts with Customers'.

EFRAG endorsement status report 20 April 2016 Image

EFRAG endorsement status report 20 April 2016

20 Apr 2016

This endorsement status report update reflects that on 18 April 2016 the Accounting Regulatory Committee (ARC) voted in favour of endorsing the amendment 'Investment Entities – Applying the Consolidation Exception'. Endorsement is currently expected in the third quarter of 2016.

EFRAG endorsement status report 18 April 2016 Image

EFRAG endorsement status report 18 April 2016

19 Apr 2016

This endorsement status report update reflects that on 11 April 2016 the Accounting Regulatory Committee (ARC) voted in favour of endorsing IFRS 15 'Revenue from Contracts with Customers' including the amendments to IFRS 15 'Effective date of IFRS 15'. Endorsement is currently expected in the second half of 2016.

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.

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IASB publishes clarifications to IFRS 15

12 Apr 2016

The International Accounting Standards Board (IASB) has published final clarifications to IFRS 15 'Revenue from Contracts with Customers'. The amendments are effective for annual reporting periods beginning on or after 1 January 2018 (same effective date as IFRS 15 itself). Earlier application is permitted.

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Chief Accountant of the SEC comments on revenue recognition

24 Mar 2016

At an accounting and reporting congress in Philadelphia, Jim Schnurr, Chief Accountant of the US Securities and Exchange Commission (SEC), shared some of his thoughts and perspectives on the continuing transition activities for the new revenue standard.
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