All IFRS 15 publications

A collection of all our publications related to the May 2014 revenue recognition standard.

TRG Snapshot — Joint meeting on revenue: July 2014 Image

TRG Snapshot — Joint meeting on revenue: July 2014

22 Jul 2014

This TRG Snapshot summarizes the first meeting of the joint FASB and IASB transition resource group (TRG) on revenue recognition, which was formed to discuss and analyze potential issues that preparers may face when implementing the boards’ new revenue standard.

Telecommunications Spotlight — Navigating the new revenue standard Image

Telecommunications Spotlight — Navigating the new revenue standard

22 Jul 2014

This Telecommunications Spotlight discusses the new revenue model and highlights key accounting issues and potential challenges for telecom entities that recognize revenue under U.S. GAAP.

Technology Spotlight — The future of revenue recognition Image

Technology Spotlight — The future of revenue recognition

18 Jul 2014

This Technology Spotlight discusses the new revenue model and highlights key accounting issues and potential challenges for technology entities that account for revenue under U.S. GAAP.

HKICPA issued the new Revenue Standard — How would the new Revenue Standard affect you? Image

HKICPA issued the new Revenue Standard — How would the new Revenue Standard affect you?

16 Jul 2014

This publication from Deloitte (Hong Kong) gives a high-level summary of HKFRS 15, "Revenue from Contracts with Customer," which is identical to IFRS 15 issued by the IASB.

Media & Entertainment Spotlight — Navigating the new revenue standard Image

Media & Entertainment Spotlight — Navigating the new revenue standard

10 Jul 2014

This Media & Entertainment Spotlight discusses the new revenue model and highlights key accounting issues and potential challenges for media and entertainment (M&E) entities that account for revenue under U.S. GAAP.

Webcast Image

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.

IFRS industry insights: Implications of the new revenue recognition standard on the banking and securities sector Image

IFRS industry insights: Implications of the new revenue recognition standard on the banking and securities sector

13 Jun 2014

This publication highlights issues from the new revenue recognition standard that will be of interest to those in the banking and securities sector.

IFRS industry insights: Implications of the new revenue recognition standard on the power sector Image

IFRS industry insights: Implications of the new revenue recognition standard on the power sector

03 Jun 2014

This publication highlights issues from the new revenue recognition standard that will be of interest to those in the power sector.

Accounting Roundup: May 2014 Image

Accounting Roundup: May 2014

02 Jun 2014

This issue features articles on (1) the new revenue standard jointly issued by the FASB and IASB on May 28, 2014, (2) the SEC chairman’s latest remarks on IFRSs, and (3) recent amendments to IFRSs issued by the IASB.

IFRS industry insights: Implications of the new revenue recognition standard on the chemicals sector Image

IFRS industry insights: Implications of the new revenue recognition standard on the chemicals sector

02 Jun 2014

This publication highlights issues from the new revenue recognition standard that will be of interest to those in the chemicals sector.

IFRS industry insights: Implications of the new revenue recognition standard on the industrial products sector Image

IFRS industry insights: Implications of the new revenue recognition standard on the industrial products sector

02 Jun 2014

This publication highlights issues from the new revenue recognition standard that will be of interest to those in the industrial products sector.

IFRS industry insights: Implications of the new revenue recognition standard on the consumer products sector Image

IFRS industry insights: Implications of the new revenue recognition standard on the consumer products sector

02 Jun 2014

This publication highlights issues from the new revenue recognition standard that will be of interest to those in the consumer products sector.

Heads Up — Boards issue guidance on revenue from contracts with customers Image

Heads Up — Boards issue guidance on revenue from contracts with customers

28 May 2014

This Heads Up discusses the final standard on revenue from contracts with customers, released by the FASB and IASB. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance.

IFRS industry insights: Implications of the new revenue recognition standard on the investment management sector Image

IFRS industry insights: Implications of the new revenue recognition standard on the investment management sector

28 May 2014

This publication highlights issues from the new revenue recognition standard that will be of interest to those in the investment management sector.

IFRS industry insights: Implications of the new revenue recognition standard on the life sciences sector Image

IFRS industry insights: Implications of the new revenue recognition standard on the life sciences sector

28 May 2014

This publication highlights issues from the new revenue recognition standard that will be of interest to those in the life sciences sector; the standard could have a major impact on the profile of revenue and profit recognition.

IFRS industry insights: Implications of the new revenue recognition standard on the retail, wholesale and distribution sector Image

IFRS industry insights: Implications of the new revenue recognition standard on the retail, wholesale and distribution sector

28 May 2014

This publication highlights issues from the new revenue recognition standard that will be of interest to those in the retail, wholesale and distribution sector; the standard could have an impact on the profile of revenue and profit recognition.

IFRS industry insights: Implications of the new revenue recognition standard on the travel, hospitality, and leisure sector Image

IFRS industry insights: Implications of the new revenue recognition standard on the travel, hospitality, and leisure sector

28 May 2014

This publication highlights issues from the new revenue recognition standard that will be of interest to those in the travel, hospitality, and leisure sector; the standard could have an impact on the profile of revenue and profit recognition.

IFRS industry insights: Implications of the new revenue recognition standard on the healthcare sector Image

IFRS industry insights: Implications of the new revenue recognition standard on the healthcare sector

28 May 2014

This publication highlights issues from the new revenue recognition standard that will be of interest to those in the healthcare sector.

IFRS industry insights: Implications of the new revenue recognition standard on the technology sector Image

IFRS industry insights: Implications of the new revenue recognition standard on the technology sector

28 May 2014

This publication highlights issues from the new revenue recognition standard that will be of interest to those in the technology sector; the standard could have a major impact on the profile of revenue and profit recognition and may require system changes.

IFRS industry insights: Implications of the new revenue recognition standard on the telecommunications sector Image

IFRS industry insights: Implications of the new revenue recognition standard on the telecommunications sector

28 May 2014

This publication highlights issues from the new revenue recognition standard that will be of interest to those in the telecommunications sector; the standard may require system changes and could have a major impact on the profile of revenue and profit recognition.

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