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IFRS 15 provides a comprehensive framework for recognising revenue from contracts with customers. In September 2015 the Board issued Effective Date of IFRS 15 which deferred the mandatory effective date of IFRS 15 to 1 January 2018.
25 de jul. de 2023 · The objective of IFRS 15 is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer.
26 de oct. de 2021 · IFRS 15 establishes the principles that an entity applies when reporting information about the nature, amount, timing and uncertainty of revenue and cash flows from a contract with a customer.
Looking forward, as your business grows and evolves – whether by developing new products and services or embedding technological innovations – our handbook will help you interpret and apply IFRS 15 to your revenue-related transactions in this fast-changing world.
La Norma Internacional de Información Financiera 15 Ingresos de Actividades Ordinarias Procedentes de Contratos con Clientes (NIIF 15) está contenida en los párrafos 1 a 129 y en los Apéndices A a D. Todos los párrafos tienen igual valor normativo.
IFRS 15 was designed to deal with a wide range of transactions and to accommodate changes. But changes can bring challenges in interpreting and applying standards. Our previous edition (in 2019) captured the lessons learned from the initial application of IFRS 15. This new edition reflects our more
This handbook provides a detailed analysis of the revenue standard, IFRS 15 Revenue from Contracts with Customers
IFRS 15, Revenue from Contracts with Customers, is a new standard that outlines a single comprehensive framework for entities to use in accounting for revenue arising from contracts with customers. It supersedes current revenue recognition guidance including IAS 18 Revenue and IAS 11 Construction Contracts and related Interpretations.
El IFRS (NIIF) 15 determina cinco pasos que las entidades necesitarán seguir en la contabilidad para las transacciones de ingresos ordinarios. Los cinco pasos del modelo de reconocimiento de ingresos ordinarios
Unlike current revenue guidance (under IFRSs), IFRS 15 also specifies the account-ing for the incremental costs of obtaining a contract with a customer and the costs incurred to fulfill a contract with a customer.
