Michael Rondel
Audit & Assurance Partner
IFRS Interactive eLearning
Our online materials include guidance and examples to demonstrate how the principles in IFRS 9, 15 and 16 apply in practice.
IFRS 9 Financial Instruments
IFRS 15 Revenue from Contracts with Customers
- IFRS 15: Overview
- IFRS 15: Step 1 – Identify the contract
- IFRS 15: Step 2 – Identify the separate performance obligations in the contract
- IFRS 15: Step 3 – Determine the transaction price
- IFRS 15: Step 4 – Allocate the transaction price
- IFRS 15: Step 5 – Recognise revenue
- IFRS 15: Principal vs Agent
- IFRS 15: Licencing
- IFRS 15: Contract costs
- IFRS 15: Treatment of onerous contracts
- IFRS 15: Transition
- IFRS 15: Disclosures
