This study aims to examine the implementation of aasb 15 revenue from contracts with customers to provide insight into preparers perspectives on the challenges costs and benefits experienced in implementing a new and complex standard the study uses a survey of 143 financial statement preparers engaged in implementing aasb 15 the results reveal significant variation in the approach to. Aasb 15 revenue from contracts with customers is effective for annual reporting periods commencing on or after 1 january 2018. The standard provides a single principles based five step model to be applied to all contracts with customers.
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