An entity following IFRS guidance shall apply IFRS 15 Issued regarding Revenue from Contracts with Customers for annual reporting periods beginning on or after January 1, 2018.
The International Financial Reporting Interpretations Committee determined that neither an Interpretation nor an amendment to a Standard was necessary in regard to how an entity classifies the liability that arises when it issues a prepaid card in exchange for cash...
In July 2015, the International Accounting Standards Board unanimously affirmed its proposal to defer the effective date of IFRS 15 Revenue From Contracts With Customers to January 2018. Earlier application of IFRS 15 continues to be...
The International Accounting Standards Board issued IFRS 15 regarding Revenue from Contracts with Customers to address reporting information about the nature, amount, timing and uncertainty of revenue and cash flows from a contract with a customer. This standard...
In November 2011, a joint initial exposure draft was published by the Financial Accounting Standards Board and the International Accounting Standards Boards on Revenue from Contracts with Customers to solicit public comment on the proposed new accounting standard with...
