Search results with tag "Revenue from contracts with"
AASB 15 Revenue from contract with customers - Deloitte US
www2.deloitte.comAASB 15 Revenue from Contracts with Customers (‘AASB 15’ or ‘the standard’ or ‘the new standard’) was issued by the Australian Accounting Standards Board (‘AASB’) in December 2014 based on IFRS 15 Revenue from contracts with customers (‘IFRS 15’) issued by the
IFRS 15, revenue from contracts with customers: a major ...
www.accaglobal.com(IFRS 15 – entitled: Revenue from Contracts with Customers) will replace International Accounting Standard (IAS) 11 Construction Contracts, and IAS 18 Revenue, along with four related Interpretations. The FASB will issue its own Standard for use in the US.
IFRS 15 Revenue from Contracts Feedback Statement
www.ifrs.orgIFRS 15 Revenue from Contracts with Customers | May 2014 | 5 Step 3 Step 4 Step 5 Determine the transaction price The transaction price is the amount of consideration to which a company expects to be entitled in exchange for transferring promised goods or services to a customer.
Ind AS 115 applicable from 1 April 2018 - assets.kpmg.com
assets.kpmg.comRevenue from Contracts with Customers) as part of the Companies (Indian Accounting Standards) Amendment Rules, 2018. The new standard is effective for accounting periods beginning on or after 1 April 2018, thus aligning the Ind AS 115 applicability date with
STAFF AUDIT PRACTICE ALERT NO 8 - PCAOB
pcaobus.orgSTAFF AUDIT PRACTICE ALERT NO. 15 MATTERS RELATED TO AUDITING REVENUE FROM CONTRACTS WITH CUSTOMERS October 5, 2017 Staff Audit Practice Alerts highlight new, emerging, or otherwise noteworthy circumstances that may affect how auditors conduct audits under the existing requirements of the standards and rules of the PCAOB and relevant laws. ...
REVENUE FROM CONTRACTS WITH CUSTOMERS - bdo.com
www.bdo.comREVENUE FROM CONTRACTS WITH CUSTOMERS – MANUFACTURING INDUSTRY 1 As promulgated in Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers. Over the past three years, the Financial Accounting Standards Board (FASB) has issued
Revenue from Contracts with Customers - aasb.gov.au
www.aasb.gov.auCompiled AASB Standard AASB 15 Revenue from Contracts with Customers FOR-PROFIT (FP) ENTITIES This compiled Standard applies to annual periods beginning on or after 1 January 2018 but before 1 January 2019.