2016年12月28日 · IFRS15 New Revenue Recognition Standard (effective January 2017) ... An icon used to represent a menu that can be toggled by interacting with this icon. A line drawing …

IFRS 15 replaces IAS 11, IAS 18, IFRIC 13, IFRIC 15, IFRIC 18 and SIC-31. IFRS 15 provides a comprehensive framework for recognising revenue from contracts with customers. In …

2018年1月1日 · 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 …

《国际财务报告准则第15 号——客户合同收入》(IFRS 15)。 该项新准则提供了一套框架,用以取代美国公认会计原则的收入确认指引。 它摒弃了GAAP过去也常常被采用的报告主体在缺少特定 …

2017年，财政部发布了新收入准则，也就是新版的《企业会计准则第14号》，这个准则其实是与国际财务报告准则进行了趋同，内容基本和《国际财务报告准则第15号》是一致的，所以，我讲 …

IFRS 15 – revenue recognition steps. The five revenue recognition steps of IFRS 15 – and how to apply them. 1. Identify the contract. 2. Identify separate performance obligations. 3. Determine …

The mandatory effective date of the new revenue recognition standard, IFRS 15 Revenue from Contracts with Customers (the standard) issued by the International Accounting Standards …

IFRS 15 was developed as a joint project of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). The standard is a guide about when …

IFRS 15 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for revenue from …

Looking forward, as your business grows and evolves – whether by developing new products and services or embedding technological innovations – our handbook will help you interpret and …