IFRS: Revenue from Contracts with Customers (IFRS 15)
Addresses requirements of IFRS 15, Revenue from Contracts with Customers, which is the new standard on revenue recognition developed under a joint project with the FASB.
NASBA Field of Study
This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.
This self-study course addresses requirements of IFRS 15, Revenue from Contracts with Customers, which is the new standard on revenue recognition developed under a joint project with the FASB. Course components include the following:
- Core principles of the new standard
- The five-step model: contract criteria, performance obligations, transaction price determination, transaction price allocation, and revenue recognition
- Contract costs
This course includes interactive learning elements, video content, and real-life application through case studies.
Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.
- Identify the five steps for revenue recognition.
- Recognize how the criteria for revenue recognition under IFRS 15 apply to a scenario.
- Recall the enhanced disclosure requirements under IFRS 15.
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