IFRS 15 Revenue from contracts with customers
Associated Courses
Introduction: scope
The Five-step approach: STEP 1 – Identify the contract with the customer
STEP 2 – Identify the performance obligations in the contract
STEP 3 – Determine the transaction price
STEP 4 – Allocate the transaction price
STEP 5 – Recognize revenue
The Five-step approach: STEP 1 – Identify the contract with the customer
STEP 2 – Identify the performance obligations in the contract
STEP 3 – Determine the transaction price
STEP 4 – Allocate the transaction price
STEP 5 – Recognize revenue
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