IFRS 15 specifies when and how an organization should recognize revenue derived from contracts with customers, including how to provide users of financial statements with more informative, relevant disclosures.
We have compiled an inventory of external resources to help you understand and apply IFRS 15 Revenue from Contracts with Customers. These resources were created by external organizations and were not reviewed, developed or approved by CPA Canada. CPA Canada accepts no responsibility or liability that might occur directly or indirectly as a consequence of the use, application or reliance on these resources.
These external resources can help you better understand and apply IFRS 15.
- IFRS in Practice 2019 - IFRS 15 Revenue from Contracts with Customers: Transition
(2019 | BDO)
- IFRS in Practice 2019 - IFRS 15 Revenue from Contracts with Customers
(2019 | BDO)
- Accounting and Financial Reporting Guide for Revenue from Contracts with Customers
(August 2017 | PwC)
- Applying IFRS: A Closer Look at the New Revenue Recognition Standard
(September 2016 | EY)
- Applying IFRS: Joint Transition Resource Group – Items of General Agreement
(June 2016 | EY)
- Issues In-Depth: Revenue from Contracts with Customers
(May 2016 | KPMG)
- Guide to Annual Financial Statements - IFRS 15 Supplement
(November 2015 | KPMG)