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  3. IFRS 15 Special Edition Newsletter 2016

IFRS 15 Special Edition Newsletter 2016

07 Dec 2016
  • IFRS 15 Special Edition Newsletter 2016

IFRS 15 Special Edition Newsletter 2016

IFRS 15 ‘Revenue from Contracts with Customers’ represents the culmination of more than five years of cooperation between the IASB and FASB, and will affect almost every revenue-generating business that applies IFRSs. While achieving convergence has been challenging and sometimes controversial, we believe the new Standard will provide a major boost for investors looking to compare company performance across borders. IFRS 15 will apply to most revenue arrangements, including constructions contracts. Among other things, it changes the criteria for determining whether revenue is recognised at a point in time or over time.

IFRS 15 Special Edition Newsletter 2016
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