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IFRS Current Issues - focussing on New Revenue Recognition


All practioners with responsiblity for preparing or creating financial statements and those with existing knowledge of the current revenue recognition standard under IFRS (IAS 18).



9am - 4pm





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Course Information

Course content

By the end of the course attendees will be able to correctly apply amendments made to all IFRS standards; as well as having a strong understanding of the current issues being faced by those working with IFRS standards. Delegates will also be able to prepare financial statements for non-listed enterprises in compliance with the presentation and disclosre requirements of the relevant International Standards.

The focus on Revenue is important as revenue is often the largest number on an entity's profit or loss account. On 28 May 2014, the IASB published IFRS 15 Revenue from Contracts with Customers. On this same date the FASB also issued the accounting standards update Revenue from Contracts with Customers which is substantially the same.

The new standard will replace all existing standards and interpretations which dictate the accounting treatment for revenue (IAS 18 and IAS 11). The main objective of the two boards was to develop a common, comprehensive, principles-based revenue standard that can be applied consistently to complex transactions across a wide range of industries.

This half day course will consider how the new standard has changed the application of revenue recognition. The course will use practical examples and case studies to demonstrate the new treatments.

Learning outcomes include obtaining a greater understanding of:

  • Selecting and applying the correct accounting methods in the treatment of financial statements
  • An understanding of the key issues within IFRS
  • Scope of the new revenue recognition standards
  • Key issues to consider when accounting for revenue
  • Practical impact
  • Disclosures

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