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Скачать с ютуб IFRS 15 Revenue from Contracts with Customers summary - applies in 2024 в хорошем качестве

IFRS 15 Revenue from Contracts with Customers summary - applies in 2024 2 года назад


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IFRS 15 Revenue from Contracts with Customers summary - applies in 2024

https://www.cpdbox.com This video is a short summary of IFRS 15. If you need to learn more, please visit our website for great discussion with many practical advices on this standard. The contents: 00:00 Introduction 00:32 Guidance on revenue recognition 02:05 Scope of IFRS 15 03:06 5-step model for revenue recognition: Short overview 04:32 Step 1: Identify the contract with the customer 06:23 Step 2: Identify the performance obligations 08:21 Step 3: Determine the transaction price 10:33 Step 4: Allocate the transaction price to the performance obligations 14:33 Step 5: Recognize revenue when/as the entity satisfies PO 16:02 Contract costs This is just the short executive summary of IFRS 15 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website. ------ *Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ifrs-kit/ *Subscribe to Silvia's free newsletter: https://www.cpdbox.com/ #IFRS #IFRS15 #ifrsaccounting

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