How does IFRS 15 address the interaction with contract law?

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 ... 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 ... 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 ... Feb 6, 2017 ... The concept of income is crucial to the entity's financial performance, and is half of determining an organisation's profitability and ... The new IFRS rules will be applicable for periods beginning on or after 1 January 2018. Here we look at the question of whether it's possible to avoid ... Dec 4, 2024 ... Ferreira, A. (2020). The Impact of IFRS 15 on the Telecommunications SectorThe Case of Portuguese and Spanish Listed Companies. Jul 20, 2017 ... Listen to this episode from IFRS Talks - PwC's Global IFRS podcast on Spotify. and rewards when it concerns revenue recognition, IFRS 15 shifts the focus to control. With the concept of control pervasively grounded in the new five-step ... Here, we summarise the following five steps of revenue recognition and illustrative practical application for the most common scenarios. 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 ...