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IFRS: Revenue from Contracts with Customers (IFRS 15)

Available Until

**OnDemand**

1.0 Credits

Member Price $39.00

Non-Member Price $49.00

Overview

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This self-study course addresses requirements of IFRS 15, Revenue from Contracts with Customers, which is the new standard on revenue recognition developed under a joint project with the FASB. Course components include the following:

  • Core principles of the new standard
  • The five-step model: contract criteria, performance obligations, transaction price determination, transaction price allocation, and revenue recognition
  • Contract costs
  • Disclosures

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Objectives

Learning Outcomes

  • Identify the five steps for revenue recognition.
  • Recognize how the criteria for revenue recognition under IFRS 15 apply to a scenario.
  • Recall the enhanced disclosure requirements under IFRS 15.

Non-Member Price $49.00

Member Price $39.00