An executive summary of IFRS 15 Revenue from Contracts with Customers

  • Author: Anton van Wyk CA(SA)
  • Level: Advanced
  • Study time: 2.5 hours
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Course overview

IFRS 15 Revenue from Contracts with Customers contains new a five-step model for revenue recognition.

Various important new principles should be considered when deciding on an appropriate revenue recognition policy.

  • What are these five vital steps?

  • How do I identify performance obligations?

  • How is the transaction price affected by variable consideration and significant financing components?

  • Are performance obligations satisfied over time, or at a point in time?

Join Anton van Wyk CA(SA) for this CPD event in which you will receive a one-hour executive briefing on IFRS 15, enabling you to keep track of the latest developments in full IFRS.

What's included?

  • 1 Webinar
  • 1 Certificate of participation or completion
  • 10 assessment questions (for purposes of verifiable CPD)

Update your IFRS 15 knowledge

How and when should income be recognised and measured?

Within the SAICA competency framework, this course supports the following competencies:

Technical competencies: Business activities
Technical competencies: Risk management
Technical competencies: Reporting fundamentals