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Hva er ifrs 15


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  • IFRS 15 provides a comprehensive framework for recognising revenue from contracts with customers. In September the Board issued Effective Date of IFRS 15which deferred the mandatory effective date of IFRS 15 to 1 January


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    IFRS 15 was designed to deal with a wide range of transactions and to accommodate changes. But changes can bring challenges in interpreting and applying standards. Our previous edition (in ) captured the lessons learned from the initial application of IFRS This new edition reflects our more.

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    Reporting revenue under IFRS 15 is now one of the ordinary activities of companies in the + countries that use IFRS Standards. So this feels like the right time to take stock – to pull together, in one place, what we have learned about this new world of revenue recognition.


      IFRS 15 Revenue from

    IFRS 15 was designed to deal with a wide range of transactions and to accommodate changes. But changes can bring challenges in interpreting and applying standards. We are pleased to share our more recent experience in dealing with some of these challenges in our Revenue – IFRS 15 handbook (PDF MB).


    I første kvartal er

    IFRS 15 outlines a single comprehensive model of accounting for revenue arising from contracts with customers. What has changed? IFRS 15 is a complex Standard, introducing far more prescriptive requirements than were previously included in the IFRSs that it replaces (IAS 18 Revenue, IAS
  • hva er ifrs 15
  • Vesentlige opplysninger og at IFRS

    IFRS 15 replaced all of the legacy revenue standards and interpretations in IFRS, including IAS 11 Construction Contracts, IAS 18 Revenue, IFRIC 13 Customer Loyalty Programmes, IFRIC 15 Agreements for the Construction of Real Estate, IFRIC 18 Transfers of Assets from Customers.

    Hva gjelder kostnader til kontraktsvirksomheten

      IFRS 15 is effective for annual reporting periods beginning on or after 1 January , with earlier application permitted. IFRS 15 establishes the principles that an entity applies when reporting information about the nature, amount, timing and uncertainty of revenue and cash flows from a contract with a customer.


    I motsetning til IAS

    • IFRS 15 provides a single source of revenue requirements for all entities in all industries. • IFRS 15 applies to revenue from contracts with customers, unless explicitly excluded from the scope (e.g., leasing contracts, financial instruments). • IFRS 15 is principles-based and includes detailed application guidance.