This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Latest IASB 'Investor Perspectives' published

  • IASB (International Accounting Standards Board) (blue) Image

27 Jun 2014

The International Accounting Standards Board (IASB) has released another edition in its 'Investor Perspectives' series. In this edition, Patricia McConnell (member of the IASB) provides her perspectives on the new accounting requirements for revenue recognition.

With revenue as the ‘top line’ metric that is crucial to many investment decisions, the issuance of IFRS 15 Revenue from Contracts with Customers providing a single, principles based five-step model to be applied to all contracts with customers is a significant milestone in financial reporting.

Click to view Investor PerspectivesRevenue recognition: finally, a Standard approach for all (link to IASB website). All Investor Perspectives are archived on the IASB's website.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.