Revenue resources

Drops in water

Below is a comprehensive collection of helpful resources — organised chronologically — on the recently-issued IFRS 15 Revenue from Contracts with Customers. Click for direct access to specific revenue resources:

 

Latest resources

Process & Industrial Products Spotlight — Revenue recognition rebuilt Image

Process & Industrial Products Spotlight — Revenue recognition rebuilt

25 Aug 2014

This Process & Industrial Products Spotlight discusses the framework of the new revenue model and highlights key accounting issues and potential challenges for P&IP entities that recognize revenue under U.S. GAAP or IFRSs.

IFRS Foundation (blue) Image

IFRS Foundation publishes additional proposal for IFRS Taxonomy 2014

22 Aug 2014

The IFRS Foundation has published 'Proposed Interim Release 2 to the IFRS Taxonomy 2014' for public comment.

IASB (International Accounting Standards Board) (blue) Image

Staff paper on issues in the application of IFRS 9 to Islamic finance

21 Aug 2014

The IASB's Consultative Group for Shariah-Compliant Instruments and Transactions will meet in Kuala Lumpur on 5 September 2014 to discuss issues in the application of IFRS 9 'Financial Instruments' to Islamic finance. To this end a staff paper has been prepared addressing issues in the classification of financial instruments under IFRS 9.

Power & Utilities Spotlight — Generating a discussion about the FASB’s new revenue standard Image

Power & Utilities Spotlight — Generating a discussion about the FASB’s new revenue standard

19 Aug 2014

This Power & Utilities Spotlight discusses the new revenue model and highlights key accounting issues and potential challenges for P&U entities that recognize revenue under U.S. GAAP or IFRSs.

Une vision claire des IFRS — Secteur des télécommunications Image

Une vision claire des IFRS — Secteur des télécommunications

07 Aug 2014

A French publication detailing the impact of IFRS 15, 'Revenue from Contracts with Customers' on the Canadian telecommunications industry.

Une vision claire des IFRS — Secteur des technologies Image

Une vision claire des IFRS — Secteur des technologies

07 Aug 2014

Une vision claire des IFRS — Secteur des technologies

Une vision claire des IFRS — Secteur des produits industriels Image

Une vision claire des IFRS — Secteur des produits industriels

07 Aug 2014

A French publication detailing the impact of IFRS 15, Revenue from Contracts with Customers on the Canadian industrial products industry.

Une vision claire des IFRS — Secteur des produits de consommation Image

Une vision claire des IFRS — Secteur des produits de consommation

07 Aug 2014

A French publication detailing the impact of IFRS 15, Revenue from Contracts with Customers on the Canadian consumer products industry.

Une vision claire des IFRS — Secteur des médias Image

Une vision claire des IFRS — Secteur des médias

07 Aug 2014

A French publication detailing the impact of IFRS 15, 'Revenue from Contracts with Customers' on the Canadian media industry.

Une vision claire des IFRS — Secteur de l’immobilier Image

Une vision claire des IFRS — Secteur de l’immobilier

07 Aug 2014

A French publication detailing the impact of IFRS 15, 'Revenue from Contracts with Customers' on the Canadian real estate industry.

Retail & Distribution Spotlight — Revenue recognition restyled Image

Retail & Distribution Spotlight — Revenue recognition restyled

06 Aug 2014

This Retail & Distribution Spotlight discusses the framework of the new revenue model and highlights key accounting issues and potential challenges for retail and distribution entities that recognize revenue under U.S. GAAP or IFRSs.

Automotive Spotlight — New revenue recognition model reaches the finish line! Image

Automotive Spotlight — New revenue recognition model reaches the finish line!

01 Aug 2014

This Automotive Spotlight discusses the new revenue model and highlights key accounting issues and potential challenges for automotive entities that recognize revenue under U.S. GAAP or IFRSs.

Consumer Products Spotlight — Rebranding revenue recognition Image

Consumer Products Spotlight — Rebranding revenue recognition

31 Jul 2014

This Consumer Products Spotlight discusses the framework of the new revenue model and highlights key accounting issues and potential challenges for consumer products entities that recognize revenue under U.S. GAAP or IFRSs.

Financial Services Spotlight — FASB issues new revenue standard Image

Financial Services Spotlight — FASB issues new revenue standard

29 Jul 2014

This Financial Services Spotlight discusses the framework of the new revenue model and highlights key accounting issues and potential challenges for financial services entities that recognize revenue under U.S. GAAP or IFRSs.

TRG meeting (mid blue) Image

TRG discusses implementation of new revenue standard

22 Jul 2014

At its July 18, 2014, inaugural meeting, the joint revenue transition resource group (TRG) and FASB and IASB board members discussed potential issues related to implementing the boards’ new revenue 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.

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