Is revenue from cryptocurrency transactions within the scope of IFRS 15?

This publication considers the potential implications of IFRS 15 Revenue from Contracts with Customers for life sciences entities. ... Life sciences entities may ... Jul 27, 2018 ... What is IFRS 15? 2. IFRS 15 is a new accounting standard for revenue ... There is no impact on cash for each contract, other than the timing of ... 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. 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. Feb 20, 2020 ... Corresponding with IPSASB Exposure Draft 70, Revenue with Performance Obligations, this table of concordance compares paragraphs in IFRS 15, ... 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 ... Jun 26, 2020 ... We conclude that IFRS 15 has led to much effort in implementing the standard, but that, in terms of the impact on reported revenue in the income ... Revenue from Contracts with Customers (IFRS 15) - 1. IFRS 15 helps companies to identify the amount and timing of revenue for accounting purposes. For this purpose, the standards contain a five-step model with ...