What are the implications of IFRS 15 for key performance indicators (KPIs)?

This guide covers what finance leaders need to understand about each of these updates, and how automation can help you stay agile and responsive. Sep 14, 2016 ... For companies with real estate development, property management or construction activities, IFRS 15 replaces several familiar standards and ... 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 ... We highlight changes for the real estate industry in guidance on when to recognize revenue arising from contracts with customers. Feb 7, 2025 ... This article explores IFRS 15 and its practical applications within construction companies, offering insights into how key principles are implemented in ... PPA: Accuracy of projections; IFRS15: Learning IFRS 15; AdCPC47: Mandatory adoption of CPC 47; ESTIM: Estimates; SIZ: Company size; ROA: Return on Assets ... Free Goods given to customers, as part of a sale arrangement, is recorded as Trade Terms or Rebates to customers, under IFRS 15, which represents a deduction of ... May 5, 2021 ... Abstract/Index. Revenues. International accounting standards board. IFRS 15: revenue from contracts with customers. Transition to the IFRS ... 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 ... The core principle of IFRS 15 is that revenue is recognised when the goods or services are transferred to the customer, at the transaction price. Revenue is ...