How does IFRS 15 address the disclosure of significant judgments made in applying the standard?

Apr 4, 2023 ... IFRS 15 requires recognising revenue over the contract period, not upfront at the time of sale. To follow IFRS, software companies must maintain ... Mar 18, 2024 ... IFRS 17 applies to insurance contracts whereas IFRS 15 applies to revenue from non-insurance contracts. I understand that the revenues for a ... Dec 4, 2024 ... Ferreira, A. (2020). The Impact of IFRS 15 on the Telecommunications SectorThe Case of Portuguese and Spanish Listed Companies. Jul 6, 2023 ... Der IASB hat am letzten Donnerstag den Post-implementation Review (PIR) zu den erstmals verpflichtend in 2018 anzuwendenden Accounting ... IFRS 15 introduces a five-step model of revenue recognition, for common to all types of transactions, to all companies and industries. 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 ... 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 30, 2018 ... IFRS 15 – a new standard on revenue recognition. ▫ IFRS 15 'Revenue from Contracts with Customers' is applicable as of 1 January 2018 and ... Jan 29, 2025 ... Mayer, A., Larsen, H.H., Consequences of the Implementation of IFRS 15 Revenue from Contracts with Customers on Accounting Qu ality ... Other Standards have made minor consequential amendments to IFRS 15, including. IFRS 16 Leases (issued January 2016) and Amendments to References to the ...