How do you account for principal-agent relationships under IFRS 15?

Oct 3, 2016 ... ❖ Adoption from FY15-16 in phased manner. ❖ IFRS 9 implemented. ❖ IFRS 15 announce for implementation FY15-16; withdrawn as. IASB postponed ... Jul 27, 2018 ... What is IFRS 15? 2. IFRS 15 is a new accounting standard for revenue ... There is no impact on cash for each contract, other than the timing of ... This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and ... Jul 20, 2018 ... Fitch Ratings says the application of IFRS 15 'Revenue from Contracts with Customers' accounting standard has resulted in stronger margins for many EMEA ... Mar 15, 2018 ... 2017 IFRS 15 figures are preliminary and as processes and procedures are further embedded during 2018 it is possible that some changes may ... Summary · considered important or contentious issues in the development of the IFRS Accounting Standard; · considered issues that have come to the IASB's ... Dec 1, 2024 ... The primary aim of IFRS 15 is to create a single source of guidance for public, private, and non-profit entities to follow when reporting their ... Nov 5, 2018 ... “The expected credit loss model introduced by IFRS 9 will have a major effect on how banks calculate their loan loss provisions. High quality ... Feb 6, 2017 ... The concept of income is crucial to the entity's financial performance, and is half of determining an organisation's profitability and ... ASC 606 and IFRS 15 are revenue recognition standards that affect all businesses that enter into contracts with customers to transfer goods or services.