This handbook provides a detailed analysis of the revenue standard, including insights and examples to help entities to navigate the revenue recognition requirements.

Upon initial recognition of a receivable from a contract with a customer, any difference between the measurement of the receivable in accordance with IFRS 9 and the corresponding amount …

IFRS 15 prescribes the accounting for revenue from sales of goods and rendering of services to a customer. The standard applies only to revenue that arises from a contract with a customer. …

Revenue recognition standards have transformed the way companies report financial performance, making it critical for professionals and businesses to understand how IFRS 15 …

Aug 9, 2025 · IFRS 15 is the international accounting standard that sets out the principles for revenue recognition automation — ensuring that companies report revenue in a way that …

2 days ago · Get a practical IFRS 15 checklist with clear steps for revenue recognition, compliance, and financial reporting. Simplify your process with actionable tips.

The core principle of IFRS 15 is that revenue is recognised when the goods or services are transferred to the customer, at the transaction price. Revenue is recognised in accordance …

IFRS 15 brings a clear and simple model for recognizing revenue earned from contracts with customers. This model helps businesses stay fair, honest, and clear. In simple words, IFRS 15 …

Jan 1, 2018 · IFRS 15 establishes the principles that an entity applies when reporting information about the nature, amount, timing and uncertainty of revenue and cash flows from a contract …

Jul 24, 2025 · It provides detailed guidance, illustrative examples and extensive discussion of the areas that companies have found most complex. We hope you will find this handbook a helpful …