How does IFRS 15 address the accounting for customer data privacy and security obligations?

Jun 23, 2022 ... For the disclosure of IFRS 15, it is stated that an entity should disclose all types of information to enable the users of financial statements ... 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 ... Dec 4, 2024 ... Ferreira, A. (2020). The Impact of IFRS 15 on the Telecommunications SectorThe Case of Portuguese and Spanish Listed Companies. International Financial Reporting Standards ... IFRS 15 — Revenue from Contracts with Customers ... You must log in to view this content and have a subscription ... 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. Consequently, the entity accounts for the contract with the customer in accordance with the requirements in. IFRS 15. Example 3—Implicit price concession. An ... Jan 29, 2025 ... Mayer, A., Larsen, H.H., Consequences of the Implementation of IFRS 15 Revenue from Contracts with Customers on Accounting Qu ality ... IFRS 15 defines the following terms that form an integral part of this IFRS. Contract – An agreement between two or more parties that creates enforceable rights ... ASC 606 and IFRS 15 are revenue recognition standards that affect all businesses that enter into contracts with customers to transfer goods or services. PPA: Accuracy of projections; IFRS15: Learning IFRS 15; AdCPC47: Mandatory adoption of CPC 47; ESTIM: Estimates; SIZ: Company size; ROA: Return on Assets ...