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This course focuses on the recognition and reporting of revenue from contracts with customers under IFRS 15. Participants will gain a thorough understanding of the five-step revenue recognition model, contract identification, performance obligations, and how to account for variable consideration. By the end of the program, participants will be able to apply IFRS 15 to complex contracts and ensure accurate revenue reporting.
Course Details
1. Apply the five-step model for revenue recognition under IFRS 15
2. Identify performance obligations in contracts
3. Measure and recognize variable consideration
4. Ensure compliance with IFRS 15 in financial reporting
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