IFRS 15 - Revenue from contracts with customers
Member price: £136 + VAT
Non-member price: £160 + VAT
Please note, the ICAS member discount will be applied after checkout.
Edinburgh, 19 June 2017
Glasgow, 9 November 2017
This course deals with the new IFRS 15 which comes into effect for accounting periods beginning on or after 1 January 2017, subject to endorsement by the EU. The IFRS contains special transitional implementations and exemptions.
How to identify changes to reporting requirements, practical tips on how to take advantage of implementation exemptions, and obtain guidance on a number of practical problem areas.
This specialised course is aimed at auditors, finance directors, financial controllers and financial accountants who are dealing with IFRS or preparing for it.
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Full speaker list
Our group of presenters have worked across both the private and public sectors within external audit, financial accounting, management accounting and internal audit. They have experience both working in these fields and delivering seminars in the areas of governance, risk, value for money and fraud to managers with a broad range of backgrounds (financial and non-financial).
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- Comparison with current IFRS
- The core principle of the IFRS and the five key steps required
- Identifying the contract(s) with a customer;
- Identifying the performance obligations in the contract;
- Determining the transaction price;
- Allocating the transaction price to the performance obligations in the contract;
- Recognising revenue when (or as) the entity satisfies a performance obligation.
- Application Guidance and Implementation Guidance
- Transitional provisions and exemptions
Tel: 0330 060 3303