What information about these changes needs to be disclosed?

Viewpoints: Impact of IFRS 15, revenue from contracts with customers (Mining) · Understanding the arrangement and identifying customer(s): How should a mining ... Jun 23, 2022 ... For the disclosure of IFRS 15, it is stated that an entity should disclose all types of information to enable the users of financial statements ... Jan 21, 2019 ... In this article we will look more closely at what it means for an asset to have 'no alternative use' when dealing with a contract for the sale of a single ... Jan 29, 2025 ... Mayer, A., Larsen, H.H., Consequences of the Implementation of IFRS 15 Revenue from Contracts with Customers on Accounting Qu ality ... 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 ... IFRS 15 Revenue from Contracts with Customers provides a single, principles-based five-step model that should be applied to determine how and when to recognise ... Clarifications to IFRS 15 Revenue from Contracts with Customers is issued by the International Accounting. Standards Board® (the Board). Disclaimer: the Board, ... ASC 606 and IFRS 15 are revenue recognition standards that affect all businesses that enter into contracts with customers to transfer goods or services. Jan 6, 2016 ... ... IFRS 15 summary here: https://youtu.be/6d8NPrXKkx4 https://www.cpdbox.com/ ------ *Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ ... 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 ...