How do you account for bill-and-hold arrangements under IFRS 15?

Date: 16, 22, 29 September 2020 at 2.00-5.00 pm. Objective. Financial instruments (IFRS 9) such as trade receivables and investments in marketable ... The paper addresses a specific issue related to the adoption of IFRS 15, Revenue from. Contracts with Customers. This paper is not intended to provide ... PPA: Accuracy of projections; IFRS15: Learning IFRS 15; AdCPC47: Mandatory adoption of CPC 47; ESTIM: Estimates; SIZ: Company size; ROA: Return on Assets ... Jul 20, 2016 ... The European Securities and Markets Authority (ESMA) is issuing this Public Statement on the implementation of IFRS 15 in order to promote ... Apr 26, 2017 ... Excluding the impact of IFRS 15, the revision of the sales system for the Consumer Products Business in Japan and the effect of currency ... In this article, we unpack everything about IFRS 15 to help you understand exactly what it is and how to apply it to your financial reporting. It is important to note that there are some exclusions from IFRS 15 such as: Lease contracts (IAS 17); Insurance contracts (IFRS 4); Financial instruments (IFRS ... Revenue from Contracts with Customers (IFRS 15) - 1. Oct 3, 2016 ... ❖ Adoption from FY15-16 in phased manner. ❖ IFRS 9 implemented. ❖ IFRS 15 announce for implementation FY15-16; withdrawn as. IASB postponed ... We highlight changes for the real estate industry in guidance on when to recognize revenue arising from contracts with customers.