IFRS 15 – Revenue from Contracts

Speaker:  Claire Dean  |  CPD Hours: 3

Price £345 plus VAT

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This half day IFRS training course provides an in-depth understanding of the requirements of IFRS 15 using a number of examples and exercises.

Revenue recognition has been at the heart of many accounting scandals, with huge inconsistencies between entities.  Hence IFRS 15 is a very detailed and comprehensive standard that aims to tighten up the accounting for revenue and improve comparability. Even where an entity’s results are not expected to change significantly, there is still a significant increase in the volume of disclosure required.

There are some significant decisions to be made when transitioning to IFRS 15, namely whether to take a fully retrospective or cumulative catch-up approach, how to make and control the many judgements & assumptions required in the accounting approach, and whether your systems can manage the on-going application and disclosure requirements.


  • Effective date and transition requirements
  • The 5 step model to recognising revenue
  • Identifying the contract and understanding the impact of modifications
  • Identifying performance obligations
  • Determining the transaction price
  • How to allocate the transaction price to the performance obligations
  • When to recognise revenue
  • Enhanced disclosure requirements
  • Practical issues and insights


Anyone needing a comprehensive understanding of this standard particularly the finance department, to legal teams, sales departments, etc.

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We can deliver any of our courses tailored to your needs at your offices or at a location of your choice.


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