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Essentials - A Focus on IFRS 15 Revenue

  • Intermediate
  • 18 and older
  • $590.23
  • Live Online
  • 4 hours
Essentials - A Focus on IFRS 15 Revenue

Start Dates (0)

  • $590.23
  • Live Online
  • 4 hours
  • Price include sales tax
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Class Description

Description

What you'll learn in this ifrs training:

Essentials - A Focus on IFRS 15 Revenue from Contracts with Customers

This focus session deals with key considerations when applying IFRS 15 Revenue from Contracts with Customers. Reviews by regulatory bodies of its application have identified aspects of IFRS 15 where the quality and usefulness of revenue accounting and disclosure can be improved by preparers. The course integrates examples of, and suggestions for, such improvements into a clear explanation of the Standard’s requirements. In addition, the course will review the effect of relevant Agenda Decisions by the IFRS Interpretations Committee.

The session also enables participants to raise and discuss specific issues that they have come across with applying IFRS 15 in practice.

Learning Objectives

  • Apply the five-step process for determining revenue under IFRS 15
  • Learn the requirements for accounting for contract costs
  • Identify how the entity’s IFRS 15 accounting may be affected by the pandemic
  • Improve the relevance and quality of disclosures under IFRS 15

Who Should Attend

  • Accountants in finance and reporting teams that prepare IFRS financial statements
  • External and internal auditors
  • Financial and credit analysts seeking to improve their understanding of IFRS financial statements
  • Accounting regulators and enforcement bodies

Topics

The five steps

Contract costs – obtaining and fulfillment

  • Recognition
  • Amortisation and impairment
  • Impact of coronavirus pandemic
  • Contract enforceability
  • Collectability
  • Contract modifications
  • Variable consideration
  • Significant financing component
  • Implied performance obligations

Presentation

  • Contract assets

Disclosure

  • Qualitative and quantitative information
  • Improving the quality

Prerequisites

Basic understanding of accounting under IFRS. No advance preparation is required for this course.

Remote Learning

This course is available for "remote" learning and will be available to anyone with access to an internet device with a microphone (this includes most models of computers, tablets). Classes will take place with a "Live" instructor at the date/times listed below.

Upon registration, the instructor will send along additional information about how to log-on and participate in the class.

Refund Policy

Cancellation/Refund Policies:
  • Provider reserves the right in its sole discretion to cancel or reschedule an Event, or to change the instructor without notice. You will be entitled to no compensation or damages in such a case.

  • If Provider cancels an Event (or reschedules it to a date inconvenient to you), we will provide a full refund within 30 days upon your written request, or at your option you may transfer the credit to another Provider Event or to another person.
     
  • If you cancel your registration in writing to Provider at least 14 days before the start of the Event, we will provide an 80% refund - the remaining 20% represents our administration fee. Alternatively, you are welcome to transfer the full credit to another course or to another person at no extra charge.
     
  • If you cancel your registration with less than 14 days prior written notice to Provider, or do not attend the Event for any reason whatsoever, no refund will be made and no Provider Content will be distributed to you. A transfer of the credit to another course or to another person may be possible, in Provider's sole discretion, at an extra charge equal to 20% of the original registration fee.

  • No refunds will be made after you have attended the Event. Nonetheless, the Provider is proud of its reputation in the marketplace and also of its level of customer service, and will always seek to address any concerns that you may have before, during or after the course.

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IASeminars

Whatever your requirements are for training in international accounting, you can be assured that IASeminars are ready to deliver. Offering topics such as IFRS, US GAAP, IPSAS, Management Accounting and Banking Regulation, here at IASeminars we are passionate about helping you progress your professional...

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