All IFRS 15 publications

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

IFRS in Focus — IASB tentatively decides to defer the effective date of IFRS 15 by one year

28 Apr 2015

This newsletter discusses the April 2015 decision of the IASB proposing to defer the effective date of IFRS 15 'Revenue from Contracts with Customers'.

Clearly IFRS — IASB and FASB Joint Transition Resource Group for Revenue Recognition (March 2015)

22 Apr 2015

This publication from Deloitte (Canada) summarises the March meeting of the IASB and FASB joint revenue transition resource group (TRG).

IFRS in Focus — Joint meeting on Revenue (March 2015)

13 Apr 2015

This newsletter summarises the March 2015 meeting of the IASB and FASB joint revenue transition resource group.

TRG Snapshot — Joint meeting on revenue: March 2015

01 Apr 2015

This TRG Snapshot summarizes the March 30, 2015, meeting of the joint FASB and IASB transition resource group (TRG) on revenue recognition.

Heads Up — FASB tentatively decides to defer the new revenue standard for one year

01 Apr 2015

This Heads Up discusses the FASB’s tentative decision to defer for one year the effective date of FASB Accounting Standards Update No. 2014-09, "Revenue From Contracts With Customers," for public and nonpublic entities reporting under U.S. GAAP.

Implementing IFRS 15 'Revenue from Contracts with Customers' - A practical guide to implementation issues for the aerospace and defence industry

31 Mar 2015

This guide is intended to provide an overview of applying IFRS 15 within the aerospace and defence industry. 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.

Implementing IFRS 15 'Revenue from Contracts with Customers' - A practical guide to implementation issues for the travel, hospitality and leisure sector

26 Mar 2015

This guide is intended to provide an overview of applying IFRS 15 within the travel, hospitality and leisure 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.

Heads Up — FASB continues to clarify the new revenue standard

20 Mar 2015

This Heads Up summarizes the tentative decisions made by the FASB and IASB at their joint meeting on March 18, 2015, to discuss implementation of the new revenue standard. The decisions were about practical expedients upon transition, sales tax presentation, noncash consideration, and collectibility.

EFRAG endorsement status report 18 March 2015

18 Mar 2015

This endorsement status report update reflects the issuance of the final EFRAG endorsement advice letter on IFRS 15 'Revenue from Contracts with Customers'. Final endorsement of IFRS 15 is currently expected in the third quarter of 2015.

Implementing IFRS 15 'Revenue from Contracts with Customers' - A practical guide to implementation issues for the industrial products and services sector

09 Mar 2015

This guide is intended to provide an overview of applying IFRS 15 within the industrial products and services 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.

Clearly IFRS — IASB and FASB Joint Transition Resource Group for Revenue Recognition: July 2014

27 Feb 2015

This publication from Deloitte (Canada) summarises the July 2014 meeting of the IASB and FASB Joint Transition Resource Group for Revenue Recognition (“TRG”).

Heads Up — FASB and IASB tentatively decide to clarify the new revenue standard

19 Feb 2015

This Heads Up summarizes tentative decisions reached by the IASB and FASB at their joint meeting on February 18, 2015, concerning some implementation issues related to the new revenue standard. Specifically, the boards addressed issues concerning certain aspects of accounting for licenses of intellectual property and the identification of performance obligations.

Director's Series — Readiness self-assessment for directors: IFRS 15 Revenue from Contracts with Customer — Are you ready yet?

12 Feb 2015

This Director's Series publication discusses implementation and application issues related to IFRS 15.

IFRS in Focus — Joint meeting on Revenue (January 2015) Image

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All IFRS 15 publications

IFRS in Focus — IASB tentatively decides to defer the effective date of IFRS 15 by one year

Clearly IFRS — IASB and FASB Joint Transition Resource Group for Revenue Recognition (March 2015)

IFRS in Focus — Joint meeting on Revenue (March 2015)

TRG Snapshot — Joint meeting on revenue: March 2015

Heads Up — FASB tentatively decides to defer the new revenue standard for one year

Implementing IFRS 15 'Revenue from Contracts with Customers' - A practical guide to implementation issues for the aerospace and defence industry

Implementing IFRS 15 'Revenue from Contracts with Customers' - A practical guide to implementation issues for the travel, hospitality and leisure sector

Heads Up — FASB continues to clarify the new revenue standard

EFRAG endorsement status report 18 March 2015

Implementing IFRS 15 'Revenue from Contracts with Customers' - A practical guide to implementation issues for the industrial products and services sector

Clearly IFRS — IASB and FASB Joint Transition Resource Group for Revenue Recognition: July 2014

Heads Up — FASB and IASB tentatively decide to clarify the new revenue standard

Director's Series — Readiness self-assessment for directors: IFRS 15 Revenue from Contracts with Customer — Are you ready yet?

IFRS in Focus — Joint meeting on Revenue (January 2015)

TRG Snapshot — Joint meeting on revenue: January 2015

IFRS in Focus — Joint meeting on Revenue (October 2014)

IFRS in Focus — Joint meeting on Revenue (July 2014)

Healthcare sector focus: New revenue recognition model

Manufacturing sector focus: New revenue recognition model

Energy and resources focus: New revenue recognition model

Correction list for hyphenation