Mastering IFRS 15: Revenue from Contract with Customers

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Your one-stop solution for a comprehensive understanding of IFRS-15 Revenue from Contract with Customers

1 - Introduction

1 - Introduction

2 - Step 1 Identify the Contract with the Customers

2 - Identify the Contract

3 - Combination of Contracts

3 - Step 2 Identify the Performance Obligations in the Contract

4 - Identify the Performance Obligation

5 - Concept of Contract Liability Contract Asset and Contract Receivable

6 - Concept of Contract Cost

4 - Step 3 Determine the Transaction Price

7 - Determine the Transaction Price

8 - Variable Consideration

9 - Sale with the Right of Return

10 - Sale Volume Discount

11 - Settlement Discount

12 - Significant Financing Component

13 - Non Cash Consideration

14 - Consideration Payable to Customer

5 - Step 4 Allocate the Transaction Price to each Performance Obligation

15 - Allocate the Transaction Price to each Performance Obligations

16 - Allocation of Discount

6 - Step 5 Recognize Revenue As and When Each Performance Obligation Is Satisfied

17 - Recognize Revenue As And When Each Performance Obligiation Is Satistied

7 - Important Concepts

18 - Contract Modification

19 - Principal versus Agent Considerations

20 - Sales Based Royalty

21 - Warranties

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تولید کننده: Udemy