Revenue reporting is one of the most widely-monitored "disciplines" of financial analysts. During the course you will be able to learn about the practical experience with the implementation of IFRS 15.
We will share with you how to deal with payments to customers, customers´ material rights acquired under the contract, principal agent assessment, the customer´s rights or obligations to return the purchased goods and consignment arrangements.
You will be acquainted with the new disclosure requirements that were not previously required and will be mandatory from 2018 onward. You will also find out what additional disclosures should be made on the transition to IFRS 15 in the 2018 financial statements.