IFRS-15 Revenue from Contracts with Customers هذه الدورة تدرس باللغة الإنجليزية

تفاصيل الدورة

Course Overview:

IFRS 15 specifies how and when an IFRS reporter will recognise revenue as well as requiring such entities to provide users of financial statements with more informative, relevant disclosures. The standard provides a single, principles based five-step model to be applied to all contracts with customers.

The objective of IFRS 15 is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a ;

  تحديث بتاريخ 25 August, 2019