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Service: Audit
Industry: Technology, Media & Telecommunications, Telecommunications
Type: Business and industry issue
Date: 12/2/2009

Accounting under IFRS: Telecoms

This publication addresses practical application issues that a telecom may encounter in applying IFRSs. It includes discussion of the key requirements, and interpretative guidance and illustrative examples to elaborate and clarify the practical application of the requirements in nine key areas that are of specific importance to telecoms, including revenue recognition, capacity transactions and intangible assets.

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Accounting under IFRS: Telecoms (January 2010) (PDF 3.18MB)

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Accounting under IFRS: Telecoms

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