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IFRS 15 – Revenue from Contracts

Quorum Training - A Wilmington Company
Course summary
3 hours
345 GBP excl. VAT
Next available date: 11/12/2019 09:30 - London

Course description

Revenue recognition has been at the heart of many accounting scandals, with huge inconsistencies between entities.  Hence IFRS 15 is a very detailed and comprehensive standard that aims to tighten up the accounting for revenue and improve comparability. Even where an entity’s results are not expected to change significantly, there is still a significant increase in the volume of disclosure required.

There are some significant decisions to be made when transitioning to IFRS 15, namely whether to take a fully retrospective or cumulative catch-up approach, how to make and control the many judgements & assumptions required in the accounting approach, and whether your systems can manage the on-going application and disclosure requirements.

This half day workshop provides an in-depth understanding of the requirements of IFRS 15 using a number of examples and exercises.


  • Effective date and transition requirements
  • The 5 step model to recognising revenue
  • Identifying the contract and understanding the impact of modifications
  • Identifying performance obligations
  • Determining the transaction price
  • How to allocate the transaction price to the performance obligations
  • When to recognise revenue
  • Enhanced disclosure requirements
  • Practical issues and insights

Suitability - Who should attend?

Anyone needing a comprehensive understanding of this standard particularly the finance department, to legal teams, sales departments, etc.

About provider

Quorum Training

Quorum Training - Business and Finance Courses for Professionals

Quorum Training provides a range of specialist courses designed specifically for business and finance professionals. Covering Accounting and Finance, Taxation, VAT, Governance, Risk and Compliance, Financial Markets and Corporate Treasury, and Charities. Quorum deliver bespoke in-house and public training programmes....

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Contact info

Quorum Training - A Wilmington Company

5th Floor, 10 Whitechapel High Street
E1 8QS London

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