Latest IASB 'Investor Perspectives' published

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27 Jun 2014

The International Accounting Standards Board (IASB) has released another edition in its 'Investor Perspectives' series. In this edition, Patricia McConnell (member of the IASB) provides her perspectives on the new accounting requirements for revenue recognition.

With revenue as the ‘top line’ metric that is crucial to many investment decisions, the issuance of IFRS 15 Revenue from Contracts with Customers providing a single, principles based five-step model to be applied to all contracts with customers is a significant milestone in financial reporting.

Click to view Investor PerspectivesRevenue recognition: finally, a Standard approach for all (link to IASB website). All Investor Perspectives are archived on the IASB's website.

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