Details

  • Service: Audit, Financial Statement Audit, Financial Reporting & Accounting Standards, Accounting Advisory Services, International Financial Reporting Standards (IFRS)
  • Type: Regulatory update
  • Date: 18/11/2011

IFRS In the Headlines

IFRS In the Headlines
In the Headlines (formerly IFRS Briefing Sheets) provide a timely update on International Financial Reporting Standards (IFRS) developments.

Revenue from contracts with customers (2011/35) 

This edition of In the Headlines looks at the IASB's revised Exposure Draft Revenue from contracts with customers (ED). The ED proposes a single model that would apply to all contracts with customers and two approaches to recognising revenue: over time or at a point in time.
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Industries likely to be more impacted by this ED include telecoms, engineering and construction and investment management.

 

The comment period for the ED ended on 13 March 2012.
IFRS Briefing Sheets - International financial reporting updates 

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