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

ESMA (European Securities and Markets Authority) (dark gray) Image

ESMA publishes 26th enforcement decisions report

17 May 2022

The European Securities and Markets Authority (ESMA) has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to IFRS 9, IAS 2 (two decisions), IFRS 15 (three decisions), IFRS 16/IAS 36, IAS 36 (two decisions), IFRS 8 and IAS 7/IAS 8.

EFRAG (European Financial Reporting Advisory Group) (dk green) Image

EFRAG survey on IFRS 15

22 Mar 2022

The European Financial Reporting Advisory Group (EFRAG) has launched a survey to seek input from users and preparers on the effects of IFRS 15 on revenue recognition.

Deloitte comment letter on tentative agenda decision on principal versus agent software reseller Image

Deloitte comment letter on tentative agenda decision on principal versus agent software reseller

07 Feb 2022

We have commented on the IFRS Interpretations Committee's publication in the December 2021 Update of the tentative agenda decision (TAD) not to take onto the Committee’s agenda the request for clarification on whether, in applying IFRS 15, a reseller of software licenses is a principal or agent.

Roadmap: Revenue Recognition (2021) Image

Roadmap: Revenue Recognition (2021)

02 Nov 2021

This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 606 on revenue from contracts with customers, the cost guidance in ASC 340-40, and the guidance in ASC 610-20 on gains and losses on transfers of nonfinancial and in-substance nonfinancial assets to noncustomers. The 2021 edition includes updated and expanded guidance as well as On the Radar, a new section (also available as a stand-alone publication ) that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in this Roadmap. Appendix G highlights all new content and any substantive revisions to previous content.

Book badge (green) Image

Call for papers — Research on IASB’s post-implementation reviews of IFRS Standards

12 Feb 2021

The IFRS Foundation are seeking academic research paper proposals on the application of the disclosure requirements in IFRS 15 ‘Revenue from Contracts with Customers’ or the application of the disclosure requirements in IFRS 7 ‘Financial Instruments: Disclosures’ by entities applying IFRS 9 ‘Financial Instruments’.

Book badge (green) Image

IASB, FASB, and The Accounting Review call for academic research papers on the performance of standards in capital markets

10 Feb 2021

The IASB, FASB, and The Accounting Review (TAR) are requesting academic research papers focusing “on the effectiveness of the FASB’s and/or IASB’s standards on revenue recognition (Topic 606 and IFRS 15 'Revenue from Contracts with Customers'), leases (Topic 842 and IFRS 16 'Leases'), and financial instruments (Topic 326, 'Financial Instruments – Credit Losses and IFRS 9 Financial Instruments').”

IASB webcast Image

IASB posts recording of recent webinar on academics and the post-implementation reviews of IFRS 15

09 Feb 2021

The IASB has posted the recording of its recent webinar on identifying research opportunities by academics in IFRS 15 ‘Revenue from Contracts with Customers’.

IASB webcast Image

Academics and the post-implementation reviews of IFRS 9, IFRS 15, and IFRS 16

12 Jan 2021

The IFRS Foundation is offering three webinars aimed at identifying how academics can contribute to the post-implementation reviews of IFRS 9 'Financial Instruments', IFRS 15 'Revenue from Contracts with Customers', and IFRS 16 'Leases'.

Event (2014) (mid gray) Image

Deloitte IFRS Masterclass 2020

07 Dec 2020

On 8-10 December 2020, Deloitte Middle East offers the IFRS Masterclass 2020 as an online event. There is no charge for attending, however, prior registration is required.

FRC (United Kingdom Financial Reporting Council) Image

FRC publishes thematic review findings on IFRS 15 and IFRS 16

24 Sep 2020

The UK Financial Reporting Council (FRC) has published two thematic reviews to help companies improve the quality of their corporate reporting in relation to IFRS 15 'Revenue from Contracts with Customers' and IFRS 16 'Leases'.

Book badge (green) Image

IAAER grants for research informing the IASB's work

30 Jun 2020

The 'Research Informing the IASB Decision Process programme' of the International Association for Accounting Education and Research (IAAER) has awarded grants to academics from Canada, Sweden, the UK, and the USA to conduct research that will be relevant to the IASB's work.

IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image

IPSASB extends comment letter deadline for its three recent exposure drafts

23 Apr 2020

On 24 February 2020, the International Public Sector Accounting Standards Board (IPSASB) released three interconnected exposure drafts: ED 70 'Revenue with Performance Obligations', ED 71 'Revenue without Performance Obligations', and ED 72 'Transfer Expenses'.

ESMA (European Securities and Markets Authority) (dark gray) Image

ESMA publishes 24th enforcement decisions report

03 Apr 2020

The European Securities and Markets Authority (ESMA) has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to IFRS 15 (three decisions), IFRS 7, IFRS 9/IAS 12, IFRS 10, IAS 34, and IFRS 15/IFRS 16.

IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image

IPSASB publishes three exposure drafts

24 Feb 2020

The International Public Sector Accounting Standards Board (IPSASB) has released three interconnected exposure drafts: ED 70 'Revenue with Performance Obligations', ED 71 'Revenue without Performance Obligations', and ED 72 'Transfer Expenses'.

Deloitte document (mid gray) Image

We comment on five IFRS Interpretations Committee tentative agenda decisions

25 Nov 2019

We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 21, IAS 29, IFRS 15, and IFRS 16, as published in the September 2019 IFRIC Update.

Deloitte comment letter on tentative agenda decision on IFRS 15 — Training costs to fulfil a contract Image

Deloitte comment letter on tentative agenda decision on IFRS 15 — Training costs to fulfil a contract

25 Nov 2019

We have commented on the IFRS Interpretations Committee's publication in the September 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on whether an entity recognises training costs incurred to fulfil a contract with a customer as an asset or an expense when incurred.

ESMA (European Securities and Markets Authority) (dark gray) Image

ESMA announces enforcement priorities for 2019 financial statements

22 Oct 2019

The European Securities and Markets Authority (ESMA) has announced the priority issues that the assessment of listed companies' 2019 financial statements will focus on.

FRC (United Kingdom Financial Reporting Council) Image

FRC publishes thematic review findings of IFRS 9, IFRS 15, and IAS 36 company disclosures

10 Oct 2019

The UK Financial Reporting Council (FRC) has published three thematic reviews to help companies improve the quality of their corporate reporting in relation to IFRS 9 'Financial Instruments', IFRS 15 'Revenue from Contracts with Customers' and the impairment of non-financial assets.

Deloitte document (mid gray) Image

We comment on seven IFRS Interpretations Committee tentative agenda decisions

20 Aug 2019

We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 1, IAS 7, IAS 41, IFRS 9, IFRS 15, and IFRS 16, as published in the June 2019 IFRIC Update.

ifric june 2019 ifrs 15 Image

Deloitte comment letter on tentative agenda decision on IFRS 15 — Compensation for delays or cancellations

20 Aug 2019

We have commented on the IFRS Interpretations Committee's publication in the June 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on compensation for delays or cancellations.
Next 20 items » [1] 2 3 4 5 6 7 ... 13

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.