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?
Partner, Telecommunications Industry Accounting Group Chairperson
Tel: +49 69 9585 3415
Partner, Accounting Consulting Services
Tel: +44 (0) 20 7213 1654