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Category: IFRS 15 – Revenue from contracts with customers

Important concepts of IFRS 15

April 25, 2018 Khayyam Javaid, ACA

A. Combination of contracts When applying the first step of the five step model, i.e. identifying the contract with customer,…

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Posted in: IFRS, IFRS 15 - Revenue from contracts with customers

Recognizing revenue as and when performance obligations are satisfied (IFRS 15)

March 30, 2018 Khayyam Javaid, ACA

Fifth step of the five step model introduced by IFRS 15 is recognizing revenue as and when performance obligations are…

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Posted in: IFRS, IFRS 15 - Revenue from contracts with customers

Allocating the transaction price to performance obligations (IFRS 15)

March 29, 2018 Khayyam Javaid, ACA

Fourth step of the five step model introduced by IFRS 15 is allocating the transaction price to performance obligations. If…

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Posted in: IFRS, IFRS 15 - Revenue from contracts with customers

Determining the transaction price (IFRS 15)

March 27, 2018 Khayyam Javaid, ACA

Third step of the five step model introduced by IFRS 15 is determining the transaction price. When performance obligations are…

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Posted in: IFRS, IFRS 15 - Revenue from contracts with customers

Identifying performance obligations (IFRS 15)

March 13, 2018 Khayyam Javaid, ACA

Second step of the five step model introduced by IFRS 15 is identifying performance obligations. Promises made by an entity…

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Posted in: IFRS, IFRS 15 - Revenue from contracts with customers

Identifying contract with customer (IFRS 15)

March 8, 2018 Khayyam Javaid, ACA

First step of the five step model introduced by IFRS 15 is identifying contract with customer. Contract is an agreement…

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Posted in: IFRS, IFRS 15 - Revenue from contracts with customers

IFRS 15 “Revenue from contracts with customers” – Intro

Khayyam Javaid, ACA

IFRS 15 is the standard that prescribes requirements and guidance on how to record and report revenue. What is revenue?…

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Posted in: IFRS, IFRS 15 - Revenue from contracts with customers

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    Financiopedia
    • Financial Accounting
      • Basics of accounting
      • Double-entry accounting system
      • Accounting cycle
      • Accounting principles
      • Bookkeeping
      • Accounting of assets
      • Property, plant and equipment
      • Financial instruments
      • Inventory
      • Accounts receivable
      • Accounting of liabilities
      • Accounting of income
      • Accounting of expenses
      • Financial statements
      • Ratio analysis
    • Management Accounting
      • Introduction to management accounting
      • Introduction to costs
      • Material and labour costs
      • Marginal and Absorption Costing
      • Inventory valuation
      • Inventory management
      • Costing systems
      • Budgeting
      • CVP analysis
    • IFRS
      • IFRS 15 – Revenue from contracts with customers
      • IFRS 9 – Financial Instruments
    • About Us