A practical outlook at IFRS 15 (Online)
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Venue | Online - Microsoft Teams |
Date | Tuesday 23rd April 2024 |
Time | 09:30 - 12:30 |
Information | This session should allow the delegate to understand some key and contentious areas of IFRS 15 in terms of the following:
A quick overview at the principles of recognition of revenue under the ‘5-step’ Model:
a. Identification of contracts
b. Identification of performance obligations
c. Determination of transaction price
d. Allocation of the price to performance obligations
e. Recognition of revenue when/as performance obligations are satisfied.
The acceptable methods for measuring progress towards complete satisfaction of a performance obligation.
The criteria for the recognition of contract costs. The recognition of contract assets and contract liabilities
Applying the principles of recognition of revenue and consider the accounting for the following:
1. Principal v agents
2. Bill and hold arrangements
3. Repurchase agreements
4. Sales with a right of return
5. Consignment agreements
6. Warranties
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Presenter |
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CPD Units | 3 units on full attendance |
Seats Left | 4 |
Price | Rs 4000 |
Booking Deadline | Tuesday 23rd April 2024 |
Map | View Map |
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