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MSSF 15

IFRS 15 – Revenue from Contracts with Customers (part 8). Recognise revenue in advisory and legal services

20 January 2019
Ewa KĄDZIELA
Advisory and legal services are among the industries (along with telecommunications, IT and real estate) where the evaluation of the actual impact of the new regulations (IFRS 15) on financial statements is going to require a meticulous analysis of the new standard as well as the terms and conditions of contracts concluded with customers.

IFRS 15 – revenue from contracts with customers (part 5). Allocate the transaction price to the performance obligations

19 December 2018
Agnieszka NOSOWSKA
In the last post on the new standard of IFRS 15 we discussed determining the transaction price (the third step in the five-step model framework). Today we are going to take a look at the next stage, namely price allocation.

IFRS 15 – revenue from contracts with customers (part 4). Determine the transaction price (continued)

13 December 2018
Agnieszka NOSOWSKA
Recently, when discussing the five-step model framework and determining the transaction price according to IFRS 15 we mentioned the methods of estimating the transaction price; we have decided to elaborate on these methods in today’s post.