wconsulting.mu

Intellectual Property, Warranties and Customer loyalty programmes under IFRS 15
Venue Online - Microsoft Teams
Date Thursday 9th October 2025
Time 09:30 - 12:30
Information In this session we will focus specifically on some of the most contentious areas of IFRS 15 in terms of the following:

  • Licences of intellectual property in the terms of a right to access and a right to use an entity’s intellectual property.

  • Identification of performance obligations in a licensing arrangement

  • Licences of intellectual property that are distinct and those that are not distinct

  • Contractual restrictions

  • Guarantees to defend or maintain a patent

  • Determining the nature of an entity’s promise in granting a licence

  • Licence renewals

  • Sales -based and usage-based royalties

  • The requirements of IFRS 15 to warranties included in arrangements to sell goods or services

  • Assurance-type versus Service-type warranties

  • Contracts with both assurance and service-type warranties

  • Breakage and prepayments for future goods and services

    MQA Approval in Process
  • Presenter
    CPD Units 3 units on full attendance
    Seats Left 26
    Price Rs 0
    Booking Deadline Thursday 9th October 2025
    Map View Map