How does IFRS 15 address the accounting for rent concessions granted to customers during the pandemic?

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 ... PwC's Revenue page covering IFRS 15, 'Revenue from contracts with customers' Nov 25, 2024 ... IFRS 15: Everything you need to know about the post-implementation review (PIR) · No change to the rules on the timing of revenue recognition. Dec 4, 2024 ... Ferreira, A. (2020). The Impact of IFRS 15 on the Telecommunications SectorThe Case of Portuguese and Spanish Listed Companies. 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. Top 10 differences between IFRS 15 and ASC Topic 606 for revenue recognition. Feb 20, 2020 ... Corresponding with IPSASB Exposure Draft 70, Revenue with Performance Obligations, this table of concordance compares paragraphs in IFRS 15, ... May 31, 2017 ... While International Financial Reporting Standard 15: Revenue from Contracts with Customers (IFRS 15), a new accounting standard for recording ... For most companies, the implementation of this standard will result in significant effects on accounting and reporting techniques, on the business processes and ... 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 ...