Implementing IFRS 15 'Revenue from Contracts with Customers' - A practical guide to implementation issues for the asset management sector

Published on: 16 Oct, 2017

Some entities will need significant time to prepare for the impact of IFRS 15. In some cases, the standard will require significant system changes or will significantly affect other aspects of operations (e.g. internal controls and processes, Key Performance Indicators, compensation and bonus plans, bank covenants, tax etc.), and, therefore, it is imperative that entities identify any such impacts early on.

This guide is intended to provide an overview of applying IFRS 15 within the asset management sector. The guidance provided here is not intended to be exhaustive, but aims to highlight some of the potential issues to consider and to indicate how those issues might be approached.


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