What are the requirements for disaggregating revenue?

Jul 6, 2016 ... EFRAG considers that they bring appropriate clarifications of the existing principles in. IFRS 15 for accounting for revenues from contracts ... 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 ... IFRS 15 provides a robust framework for revenue recognition that emphasizes the transfer of control of goods and services to customers at amounts reflecting ... What is IFRS 15 compliance? · Identify contracts with customers · Identify performance obligations · Determine the transaction price · Allocate the transaction ... 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 ... Oct 3, 2016 ... ❖ Adoption from FY15-16 in phased manner. ❖ IFRS 9 implemented. ❖ IFRS 15 announce for implementation FY15-16; withdrawn as. IASB postponed ... The FRC considers there is still considerable scope for improving disclosures to meet the disclosure objective in IFRS 15. 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 ... IFRS 15 defines the following terms that form an integral part of this IFRS. Contract – An agreement between two or more parties that creates enforceable rights ... 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 ...