Telecommunications industry accounting group (TIAG)

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    2017 Global Telecommunications GAAP Summit

    Download the presentations from this year's Summit in Munich, including the plenary and workshop slides.

    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?

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