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The boards propose to amend ias 34 and asc topic 270 to specify the disclosures about revenue and contracts with customers that an entity should include in its interim financial reports the disclosures that would be required if material are.
Revenue from contracts with customers acca. Frs 115 is complex and will have a considerable impact on financial performance operations and computer systems. I explain how is ifrs 15 changed from ias 18 or 11. Every profit oriented organisation wants to maximise its profit thus revenue. Free acca lectures for the strategic business reporting sbr exam please go to opentuition to download the sbr notes used in this lecture view all remainin.
Overview every profit oriented organisation wants to maximise its profit thus revenue. The disaggregation of revenue paragraphs 114 and 115. The latest guidance on revenue recognition such as telecom industry. Acca pass guarantee course.
Frs 115 replaces frs 18 revenue and frs 11 construction contracts plus related interpretations. This full day live online course will cover the requirements in detail with examples on the impact of the standard on various industries. Ifrs 15 revenue from contracts with customers is very important in accounting practices. I also talk about how to answer acca sbr questions on ifrs 15.
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