Telecommunications industry accounting group (TIAG)

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    PwC TIAG perspectives: Accounting for customer premises equipment under IFRS 15 and IFRS 16

    This paper examines two particular questions; how should an operator determine whether equipment is ‘distinct’ for the purpose of IFRS 15 and whether arrangements involving equipment contain a lease for the purpose of IFRS 16?

    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.

    Christoph Gruss
    Partner, Telecommunications Industry Accounting Group Chairperson
    Tel: +4 9699 585 3415
    Jeanne Wussler
    Manager, Global Communications industry marketing
    Tel: +1 (312) 298 5513