Curriculum
- 4 Sections
- 19 Lessons
- 365 Days
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- Introduction to Accounting Standard5
- 5 Steps of revenue recognition by IFRS 15 - explained in Details8
- 3.1Step 1 – Identification of Contracts with customers15 Minutes
- 3.1Step 2 – Identifying Separate performance Obligations6 Minutes
- 3.1Step 2 – Performance Obligations examples and other considerations12 Minutes
- 3.1Step 3 – Determining Transaction Prices9 Minutes
- 3.1Step 3 – Examples of Transaction Pricing16 Minutes
- 3.1Step 4 – Allocation of Transaction Pricing8 Minutes
- 3.1Step 4 – Allocation of Transaction Prices – Example5 Minutes
- 3.1Step 5 – timing of revenue recognition9 Minutes
- Other Considerations for IFRS 155
- 4.1Other Considerations – Contract Assets2 Minutes
- 4.1Specific Guidance – Warranties, Returns and Options6 Minutes
- 4.1Specific Guidance – Upfront fee, Customer Loyalty, bill & hold sale, License4 Minutes
- 4.1Transition, Presentation and Disclosure requirements9 Minutes
- 4.1Impact Challenges & issues with Standard6 Minutes
- Premium Certificate & Transcript1
