Description
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Offline enrolment form Overview This self-study course addresses requirements of IFRS 15, Revenue from Contracts with Customers, which is the new standard on revenue recognition developed under a joint project with the FASB. Course components include the following: - Core principles of the new standard
- The five-step model: contract criteria, performance obligations, transaction price determination, transaction price allocation, and revenue recognition
- Contract costs
- Disclosures
This course includes interactive learning elements, video content, and real-life application through case studies. Learning Objectives - Identify the five steps for revenue recognition.
- Recognize how the criteria for revenue recognition under IFRS 15 apply to a scenario.
- Recall the enhanced disclosure requirements under IFRS 15.
(This is a re-launch programme. No CPD hours will be granted if a member has previously enrolled for CMAI20030425 IFRS: Revenue from Contracts with Customers (IFRS 15))
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