This video from Commerce Specialist explains IFRS 15 Revenue from Contracts with Customers.
Detailed explanation is given for understanding the Core Principle for Revenue Recognition. Explanation is also given regarding the Indicators which show the transfer of Control.
In-depth discussion is done and explanation is given on the five step revenue recognition model.
Many other factors are discussed including the existence of significant financing cost, when performance obligation is satisfied over time, the output methods and input methods for measurement.
This video is relevant for students of ACCA F7, Financial Reporting, ACCA F3, Financial Accounting, CMA, CA, CPA, CIA and for people concerned with Financial Reporting.
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Негізгі бет IFRS 15 Revenue from Contracts with Customers | Solved Examples | Financial Reporting CMA | ACCA |
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