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IFRS 15 provides a comprehensive framework for recognising and measuring revenue from contracts with customers.

This course explores the five-step model for revenue recognition, covering key concepts such as performance obligations, transaction price allocation, contract modifications, and capitalising contract costs.

Common challenges in applying the standard will be shared, including point-in-time vs. over-time recognition.

Practical examples will illustrate how to apply IFRS 15 effectively in various scenarios.

By the end of the session, you will have a clear understanding of the standard’s requirements and its impact on financial reporting and disclosures.

This on-demand course takes approximately 2 hours to complete and may contribute up to 2 hours of verifiable CPD if you can demonstrate its relevance to your role.

Start today and complete it at your own pace.