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IFRS model financial statements 2017 — Appendix 2: Early application of IFRS 15 'Revenue from Contracts with Customers'

Published on: 14 Nov 2017

This Appendix has been produced to complement the International GAAP Holdings Limited Model financial statements for the year ended 31 December 2017. It focuses on the disclosure requirements in IFRS 15 Revenue from Contracts with Customers which are effective for annual periods beginning on or after 1 January 2018. It does not illustrate all the disclosures in IFRS 15, which will depend on an entity's underlying facts and circumstances.

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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.