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Clarifications to IFRS 15
In this webcast, our panel of EY professionals discuss the IASB’s recent amendments, Clarifications to IFRS 15 and highlights the practical challenges.
Our panel also highlights the latest thinking on selected questions about IFRS 15 Revenue from Contracts with Customers discussed by members of the IASB/FASB Joint Transition Resource Group (TRG).
In this webcast, we will discuss:
- An overview of the IASB’s clarifications to the requirements for:
- Identifying the Performance Obligations in the Contract (Step 2) of the new revenue recognition model
- Principal versus Agent Application Guidance
- Licensing Application Guidance
- Transitioning to IFRS 15
- Key implications of the clarifications
- Key implications of selected discussions by the TRG
