Telecommunications Industry Accounting Group

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Learn more about IFRS 15 for the Communications industry. In a series of papers, we will discuss the impact the Standard will have for Operators on accounting, systems, and processes.

IFRS 15 - Determining and allocating the transaction price

IFRS 15 - Capitalizing the costs of acquiring and fulfilling customer contracts

Featured content

Cloud computing and revenue recognition: are telecoms ready?

By 2017 global cloud service providers are expected to generate approximately $235 billion of revenue from cloud computing services. Here we review the types of cloud service models available and how best to establish operator considerations when accounting for these arrangements.

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