How does IFRS 15 address the derecognition of contract assets and contract liabilities?

Jul 6, 2015 ... On July 3, 2015, the JICPA submitted comments on the Exposure Draft“Effective Date of IFRS 15 (Proposed amendments to IFRS 15)”JICPA's ... 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. 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 ... PPA: Accuracy of projections; IFRS15: Learning IFRS 15; AdCPC47: Mandatory adoption of CPC 47; ESTIM: Estimates; SIZ: Company size; ROA: Return on Assets ... Jan 9, 2018 ... Bisera Grubesic. Thank you, operator. Good morning, everybody, and welcome to our conference call regarding the adoption of IFRS 15 and 16 ... Other Standards have made minor consequential amendments to IFRS 15, including. IFRS 16 Leases (issued January 2016) and Amendments to References to the ... IFRS 15 is the 'revenue from contracts with customers' standard and is to be applied as of 1 January 2018, though early application is permitted. The ... Jan 1, 2017 ... IFRS 15 is a new Standard regarding revenue recognition to be applied from. January 1, 2018. Financial Statements for 2017 retrospectively ... The IASB has amended IFRS 15 to clarify the guidance on identifying performance obligations, licences of IP and principal versus agent. 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 ...