IFRS 15 revenues from contracts with customers – LS
This course covers the requirements of IFRS 15 "Revenues from contracts with customers" issued by the International Accounting Standard Board in May 2014 applicable for the annual periods beginning on or after 1 January 2018. By the end of this course you will understand how assess the revenue realised by an entity and when to recognise it; how to analyse the contract with a customer, how to assess the performance obligation, the transaction price and how to allocate them. All lessons are followed by short quizzes to help you fix and test your understanding. We will follow you and we'll give you feedback if you need :) The average length of this course is 9 hours. The course is intended for the professionals as well as for the students in financial and accounting field having basic knowledge of accounting. The successful completion of this course is celebrated with a well deserved diploma!
IntroductionContract with customer
Transaction priceAllocation of transaction price
Other topicsPresentation and disclosure Effective date and transition
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