In-depth Examination of IFRS 15 / FRS 115: Revenue from Contracts with Customers - Outsourcingwise Singapore

In-depth Examination of IFRS 15 / FRS 115: Revenue from Contracts with Customers

Course Objectives

Training on In-depth Examination of IFRS 15 / FRS 115: Revenue from Contracts with Customers:

A thorough exploration of the principles and application of revenue recognition standards.

Duration: 5 Hours.

Course Outline

Discuss and apply the criteria that must be met before an entity can apply the revenue recognition model
Discuss and apply the five step model relating to revenue earned from a contract with a customer
Apply the criteria for recognition of contract costs as an asset
Discuss and apply the recognition and measurement of revenue including performance obligations satisfied over time, sale with a right of return, warranties, variable consideration, principal versus agent considerations and non-refundable up-front fees.

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