IFRS 15 Revenue from Contracts with Customers

Course Info

Length: 1 Week

City: Barcelona

Type: In Classroom

Available Dates

  • Mar-31-2025

    Barcelona

  • June-30-2025

    Barcelona

  • Sep-29-2025

    Barcelona

  • Dec-29-2025

    Barcelona

Dates in Other Venues

  • Jan-13-2025

    Dubai

  • Feb-10-2025

    London

  • Mar-31-2025

    Amsterdam

  • Mar-31-2025

    Kuala Lumpur

  • Mar-31-2025

    Istanbul

  • Mar-31-2025

    Paris

  • Mar-31-2025

    Dubai

  • Mar-31-2025

    Singapore

  • Apr-14-2025

    London

  • May-12-2025

    Dubai

  • June-30-2025

    Istanbul

  • June-30-2025

    Paris

  • June-30-2025

    Singapore

  • June-30-2025

    Amsterdam

  • June-30-2025

    London

  • June-30-2025

    Kuala Lumpur

  • July-14-2025

    Dubai

  • Aug-11-2025

    London

  • Sep-29-2025

    Dubai

  • Sep-29-2025

    Paris

  • Sep-29-2025

    Amsterdam

  • Sep-29-2025

    Singapore

  • Sep-29-2025

    Istanbul

  • Sep-29-2025

    Kuala Lumpur

  • Oct-13-2025

    London

  • Nov-10-2025

    Dubai

  • Dec-29-2025

    Paris

  • Dec-29-2025

    Istanbul

  • Dec-29-2025

    Kuala Lumpur

  • Dec-29-2025

    Amsterdam

  • Dec-29-2025

    Singapore

  • Dec-29-2025

    London

  • Jan-05-2026

    Istanbul

  • Jan-05-2026

    Kuala Lumpur

Course Details

Course Outline

5 days course

Introduction to IFRS 15


  • Understanding the objectives and scope of IFRS 15
  • Defining key concepts and terms under IFRS 15
  • Introduction to the 5-step model for revenue recognition:


  1. Step 1: Identifying contracts with a customer
  2. Step 2: Identifying performance obligations in contracts
  3. Step 3: Determining the transaction price
  4. Step 4: Allocating the transaction price to performance obligations
  5. Step 5: Recognizing Revenue


  • Comparison between IFRS 15 and previous revenue recognition standards
  • Distinguishing between in-scope and out-of-scope

Identifying Contracts and Performance Obligations


  • Describing the criteria for identifying contract validity with customers
  • Understanding contract combination and contract modifications
  • Discussing the characteristics of a distinct good, service, and bundles of both
  • Techniques for assessing the implied promises and administrative tasks
  • Exploring treatment methods of warranties, licenses and options

Transaction Price and Allocation 


  • Exploring types of considerations for determining transaction price:


  1. Variable considerations and the constraints
  2. Significant financing components
  3. Non-cash considerations
  4. Consideration payable to a customer


  • Discussing the accounting method for sales taxes and duties
  • Analyzing the impact of customer credit risk on transaction price
  • Describing the steps of allocating the transaction price:


  1. Determine standalone selling prices
  2. Allocate the transaction price


  • Understanding the treatment of contract modification and reallocation for price

Revenue Recognition and Contract Costs 


  • Describing types of revenue recognition: over-time vs. point-in-time recognition
  • Discussing situations when control of goods and services is transferred
  • Exploring methods for measuring the progress towards complete satisfaction of a performance obligation
  • Discussing the way to deal with repurchase, consignment, and bill-and-hold agreements
  • Describing the accounting for contract costs:


  1. Costs of obtaining a contract
  2. Costs of fulfilling a contract


  • Understanding the amortization of contract costs and impairment considerations

Presentation, Disclosures, and Application Issues


  • Exploring presentation requirements of financial position, profit/loss and cash flows under IFRS 15
  • Reviewing annual and interim disclosure requirements under IFRS 15
  • Discussing the application of IFRS 15 standard to licences of intellectual property
  • Analyzing application issues of IFRS 15
  • Best practices and lessons learned