What information about contracts with customers must be disclosed?

The FRC considers there is still considerable scope for improving disclosures to meet the disclosure objective in IFRS 15. Feb 15, 2018 ... The actual IFRS 15 impacts may differ from the estimates when adopting the standard as of 1st January 2018. The Company has not finalised the re ... Summary · considered important or contentious issues in the development of the IFRS Accounting Standard; · considered issues that have come to the IASB's ... Our handbook will help you interpret and apply IFRS 15 to your revenue-related transactions in this fast-changing world. We highlight changes for the real estate industry in guidance on when to recognize revenue arising from contracts with customers. Dec 13, 2024 ... NZ IFRS 15 ... Establishes principles to be applied in reporting information about the nature, amount, timing and uncertainty of revenue and cash ... IFRS 16 Update: Temenos adopted IFRS 16 using the modified retrospective method effective 1 January 2019. The IASB has amended IFRS 15 to clarify the guidance on identifying performance obligations, licences of IP and principal versus agent. 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 ... PPA: Accuracy of projections; IFRS15: Learning IFRS 15; AdCPC47: Mandatory adoption of CPC 47; ESTIM: Estimates; SIZ: Company size; ROA: Return on Assets ...