How does IFRS 15 apply to cloud computing arrangements (SaaS)?

This publication considers the potential implications of IFRS 15 Revenue from Contracts with Customers for life sciences entities. ... Life sciences entities may ... 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 ... The paper addresses a specific issue related to the adoption of IFRS 15, Revenue from. Contracts with Customers. This paper is not intended to provide ... Mar 15, 2018 ... 2017 IFRS 15 figures are preliminary and as processes and procedures are further embedded during 2018 it is possible that some changes may ... The IASB has amended IFRS 15 to clarify the guidance on identifying performance obligations, licences of IP and principal versus agent. May 9, 2023 ... ASC 606 allows companies to capitalise and amortise certain incremental costs of obtaining a contract, such as sales commissions. IFRS 15 ... This article attempts to highlight the way in which this standard has, and may, affect the manner in which construction companies in Nigeria recognise revenue. 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 ... This guide covers what finance leaders need to understand about each of these updates, and how automation can help you stay agile and responsive. Topic 606, together with the IASB's IFRS 15, Revenue from Contracts with Customers, completed a joint effort by the FASB and the IASB to improve financial ...