IFRS 15: an overview of the new principles of revenue recognition

IFRS 15 introduces many new features relating to revenue recognition. In May 2014, the IASB published IFRS 15, Revenue from Contracts with Customers.

Simultaneously, the FASB published ASU 2014-09 (Topic 606). These two broadly identical texts represent the culmination of the Boards’ work on a major joint project that has taken many years to complete.

This synthesis will be soon completed with a technical publication in the form of questions / answers on IFRS 15, as well as industry publications presenting the specific impacts for construction / real estate, etc.

Documents

IFRS 15 panorama des nouveaux principes de reconnaissance du chiffre d'affaires

IFRS 15 panorama des nouveaux principes de reconnaissance du chiffre d'affaires

IFRS 15 an overview of the new principles of revenue recognition

IFRS 15 an overview of the new principles of revenue recognition