How does IFRS 15 address the accounting for breakage revenue related to gift cards?

Jan 30, 2020 ... Details. IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers were implemented in the public sector from 01 April 2018 ... Top 10 differences between IFRS 15 and ASC Topic 606 for revenue recognition. Jul 6, 2023 ... Der IASB hat am letzten Donnerstag den Post-implementation Review (PIR) zu den erstmals verpflichtend in 2018 anzuwendenden Accounting ... IFRS 15 ... IFRS 15 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance ... Revenue from Contracts with Customers (IFRS 15) - 1. 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 ... This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and ... Our handbook will help you interpret and apply IFRS 15 to your revenue-related transactions in this fast-changing world. We provide evidence on the impacts of IFRS 15 on the revenue recognition practices and financial statements for a sample of Australian and New Zealand firms. Here, we summarise the following five steps of revenue recognition and illustrative practical application for the most common scenarios.