Aasb 15 revenue from contracts with customers aasb 15 or the standard. The new standard is effective on 1 january 2018 with the application of aasb 15 expected to have a pervasive impact on many organisations not limited to their financial statements. Ifrs 15 specifies how and when an ifrs reporter will recognise revenue as well as requiring such entities to provide users of financial statements with more informative relevant disclosures.
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