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Reporting revenue under IFRS 15 Revenue from Contracts with Customers is now one of your ordinary activities. However, as your business grows and evolves – whether by developing new products and services, embedding technological innovations or buying new businesses – you may be facing challenges in applying IFRS 15 to new facts and circumstances.

Our materials provide detailed guidance, illustrative examples and extensive discussion to help you understand the requirements, apply them to your specific circumstances, and keep up to date with the latest thinking.

Our latest insights

IFRS 15 – Review of revenue requirements

Take this opportunity to have your say on their application
 
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Uncertain times | Are customer contracts still enforceable?

Uncertainty may affect the timing and amount of revenue recognised
 
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Uncertain times | Are revenue-cycle assets recoverable?

Assets may need to be written down
 
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Uncertain times | Are revenue estimates up to date?

Estimates need to reflect the latest expectations
 
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Uncertain times | How should companies account for insurance proceeds?

The accounting depends on the nature and timing of the insured event
 
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Uncertain times | How are expected credit losses on trade receivables impacted?

Provision models need to be updated to reflect increased credit losses
 

More insights and guidance

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Revenue - IFRS 15 handbook

Revenue - IFRS 15 handbook