الدرس 20 | شهادة IFRS

فيديو شرح IFRS 15 Revenue from Contracts with Customers summary - applies in 2024 ضمن كورس شهادة IFRS شرح قناة Silvia of CPDbox، الفديو رقم 20 مجانى معتمد اونلاين

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This video is a short summary of IFRS 15. If you need to learn more, please visit our website for great discussion with many practical advices on this standard.
The contents:
00:00 Introduction
00:32 Guidance on revenue recognition
02:05 Scope of IFRS 15
03:06 5-step model for revenue recognition: Short overview
04:32 Step 1: Identify the contract with the customer
06:23 Step 2: Identify the performance obligations
08:21 Step 3: Determine the transaction price
10:33 Step 4: Allocate the transaction price to the performance obligations
14:33 Step 5: Recognize revenue when/as the entity satisfies PO
16:02 Contract costs
This is just the short executive summary of IFRS 15 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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