Deloitte e-learning — IFRS 15
This Deloitte e-learning module provides training in the background, scope and principles under IFRS 15 Revenue from Contracts with Customers, and the application of this Standard.
Topics covered include the principles for the recognition of revenue to the sale of goods, services, licenses, royalties, and any variable consideration or modifications to contracts; and guidance is provided on how these principles should be applied by using the new five step revenue recognition model.
The e-learning module can be accessed here.