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La nouvelle norme IFRS 15 de l’IASB sur la comptabilisation du revenu1 pose des questions de mise en œuvre dans la plupart des sociétés. IFRS 15 specifies how and when an IFRS reporter will recognise revenue as well as requiring such entities to provide users of financial statements with more informative, relevant disclosures. IFRS reporting: How PwC can help. La nouvelle norme sur la comptabilisation du chiffre d’affaires IFRS 15 peut s’avérer délicate à mettre en œuvre. disaggregated revenue, contract balances and remaining performance obligations . In May 2020, the IASB released a package of narrow scope amendments … SUBSCRIBE IN STITCHER. Section 9 Other areas of guidance in IFRS 15 In addition to the five-step model, IFRS 15 provides specific guidance relating to licenses and costs relating to a contract. IFRS 15 - pour International Financial Reporting Standards 15 - est une norme comptable en vigueur depuis le 1er janvier 2018 pour les sociétés cotées appliquant les normes IFRS, un système comptable harmonisé bien implanté en Europe. Disclosures: Interim disclosures: Disclosure of disaggregated revenue. PwC IFRS Talks Episode 92: IFRS 15, over time revenue contracts. Publication date: 04 Feb 2019 . SUBSCRIBE FOR ALERTS. Une démarche en 5 étapes : La norme IFRS 15 définit les règles d’évaluation et d’enregistrement du chiffre d’affaires selon une méthodologie claire qui peut être analysée en 5 étapes :. The IFRS 15 programme will be delivered by a highly sought after experienced IFRS expert with practical industry experience who is also a dedicated PwC's Academy staff. La nouvelle norme IFRS 15 « Produits des activités ordinaires tirés des contrats conclus avec des clients », qui annule et remplace la norme IAS 18 sur la reconnaissance du chiffre d’affaires, est obligatoire depuis le 1er janvier 2018. Avertissement. Read IFRS News, the IFRS blog and practical application guidance from PwC. Episode 92: PwC IFRS Talks IFRS 15, over time revenue contracts. IFRS 15 Revenue from contracts with customers; IFRS 16 Leases; When you purchase this pack, get access to Financial reporting issues in an economic downturn for free. Listen to Episode 92. SUBSCRIBE IN ITUNES. Depuis deux ans et demi que cette norme a été publiée, on a constaté qu'elle n’affectait pas tous les utilisateurs des IFRS au même degré. This PwC IFRS technical update webcast covers IBOR reform Phase 2 amendments, other IASB and IFRIC developments and disclosure reminders. IFRS 15 establishes a single and comprehensive framework which sets out how much revenue is to be recognised, and when. implementing IFRS 15. It applies to an annual reporting period beginning on, or after, 1 January 2018. At a glance. GX IFRS talks 07 September 2020 PwC IFRS Talks Episode 91: IASB narrow scope amendments. GX PwC IFRS talks SHOW MORE. It enables companies to use property, plant, and equipment without needing to incur large initial cash outflows. Le 12 avril 2016, la Fondation IFRS a publié les clarifications à la norme IFRS 15 « Produits des activités ordinaires tirés de contrats conclus avec des clients ». Focusing on the principle of ‘control’ rather than on ‘risk and rewards’, IFRS 15 outlines a single model for revenue recognition from contracts with customers in all industries. Key information. PwC GX IFRS talks 14 August 2020 PwC IFRS Talks Episode 90: The life and times of Sandra Thompson. L’IFRS 15 «Produits des activités ordinaires tirés de contrats conclus avec des clients» remplacent les normes IAS 11 «Contrats de construction» et IAS 18 «Produits des activités ordinaires». Listen to Gary Berchowitz, Marie Kling and Scott Badura. Revenue recognition: payments to customers - issues for media companies under IFRS 15. You can also purchase each of the courses in this pack individually (search for them in the CPD resource finder). International Financial Reporting Standards change. Tax Provision and Reporting par PwC Smart Start Consolidation par pmOne Easy Start Consolidation par Satriun ... Répondez aux exigences IFRS 15 et ASC 606 à l’aide d’un kit de démarrage pré-configuré, facile à utiliser et rapide à mettre en œuvre. Our specialist considers how these different licences are accounted for under IFRS 15. It also requires such entities to provide financial statement users with more informative and relevant disclosures. IFRS 15 Revenue from Contracts with Customers was issued in May 2014. impacts of the IFRS 15. IFRS 15 Revenue from contracts with customers is an IASB/FASB standard introducing a new approach to revenue recognition. IFRS 16: Leases. IFRS 17: Insurance Contracts. Les normes IFRS 9 et IFRS 15 sont très certainement les normes à venir au sein de l'Union Européenne qui auront le plus d'impact sur les états financiers des sociétés cotées. IFRS 17 will fundamentally change the accounting for all entities that issue contracts within the scope of the standard. IFRS 15 : retours d’expérience et bonnes pratiques pour vos communications kpmg.fr Novembre 2018. Subscribe to PwC updates. The core principle is that a vendor should recognise revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the vendor expects to be entitled in exchange for those goods or services. 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