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

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How do telecoms account for equipment under IFRS 15 and IFRS 16?

From routers and modems to handsets and other mobile devices – including set-top boxes, decoders, and satellite receivers -- within the telecommunications sector, it is common for service arrangements to be dependent on the use of such equipment. 

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?

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Christoph Gruss

Partner, Telecommunications Industry Accounting Group Chairperson

Tel: +49 69 9585 3415

Peter Hogarth

Partner, Accounting Consulting Services

Tel: +44 (0) 20 7213 1654

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