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Revenue recognition

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Robert Bruce interviews – A detailed look at the new revenue framework, IFRS 15 'Revenue from Contracts with Customers'
23 Jun 2014
In this interview, Robert speaks with Phil Barden, a Partner in the Deloitte UK IFRS Centre of Excellence, and Amy Haworth, a Senior Manager in the Deloitte UK IFRS Centre of Excellence. They discuss in greater detail the core principles underpinning the IFRS 15 framework, and potential issues that certain IFRS reporters may encounter when implementing this standard. They additionally discuss certain guidance that IFRS 15 introduces of which IFRS reporters will need to be aware, such as disclosures, contract modifications and customer options to purchase additional goods and services, and transition options.
Need to know — IASB issues new standard on revenue recognition
28 May 2014
This newsletter discusses the IASB's new Standard, IFRS 15 Revenue from Contracts with Customers. It summarises the final standard’s (1) key provisions, including the specific steps for recognising revenue; (2) other provisions and impacts; (3) disclosure requirements; and (4) effective date and transition.
Robert Bruce interviews — IFRS 15 'Revenue from Contracts with Customers'
28 May 2014
In this interview, Robert speaks with Phil Barden, Leader of Deloitte Expert Advisory Panel on Revenue Recognition, Panos Kakoullis, Head of Audit of Deloitte UK, William Touche, a Senior Partner of Deloitte UK’s Technology Group, and Mark Beddy, a Senior Partner of Deloitte UK's Real Estate Group. They discuss the background to the new standard on revenue recognition and the impacts it may have on revenue recognition, particularly in the telecommunications, software and real estate sectors.
Stay Tuned Online — IFRS and UK GAAP update November 2013
09 Dec 2013
The following topics are covered in the November 2013 webcast: 1 - findings from our 2013 annual reporting survey, 2 - changes to IFRS 9 – hedge accounting, 3 - year-end reminders, including narrative reporting and 4 - latest IFRS and UK GAAP developments.
IFRS Project Insights — Revenue recognition
15 Nov 2013
This edition of IFRS Project Insights provides a summary of the IASB's project on revenue recognition. This publication has been updated as of 11 November 2013 to reflect discussions at the October 2013 IASB meeting, which included constraint on estimates of variable consideration, implementation guidance for licences, and collectability.
Stay Tuned Online — IFRS and UK GAAP update July 2013
05 Aug 2013
The topics covered in the July 2013 webcast include: 1 - a round up of UK corporate reporting news, including the following items which apply for September 2013 year ends - the new narrative reporting regulations, which require companies to prepare a strategic report and the new regulations that overhaul the reporting of directors’ remuneration, 3 - the IASB’s exposure draft on accounting for leases and 4 - other IASB developments.
Telecoms revenue recognition survey 2013
18 Jun 2013
Deloitte's Technology, Media and Telecommunications group has undertaken a survey of the telecommunications industry to gather the thoughts of over 40 operators in relation to key questions on the understanding of the proposals in the IASB-FASB joint project on revenue recognition, and their concerns from an operational, commercial and accounting methodology perspective.
TMT Accounting Alert — Revenue recognition – contract modifications
21 Dec 2012
This publication from Deloitte (UK) discusses recent IASB discussions on the topic of contract modifications in the revenue recognition project.
Dbriefs webcast — IFRS: Important Developments (November 2012)
26 Nov 2012
This webcast discusses the IASB work plan, the financial instruments project, the consolidation project (focusing on investment entities), and provides an update on the leases and revenue recognition projects.
Dbriefs webcast — IFRS: Important developments (July 2012)
26 Jul 2012
This webcast discusses the IASB work plan, the financial instruments project (focusing on impairment and the limited reconsideration of IFRS 9 in relation to classification and measurement), and an update on the leases and revenue recognition projects.

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