• Service: Audit
  • Industry: Technology, Media & Telecommunications, Telecommunications
  • Type: Business and industry issue, Publication series
  • Date: 1/2/2012

New on the Horizon: Revenue recognition for telecoms 

This publication looks at the potential impact of the revised proposals on telecoms, discusses whether previous concerns expressed by them have been addressed, and highlights new issues relevant to telecoms.


Amongst the areas that could be of interest for telecoms, this publication discusses accounting for:

• portfolios of contracts or performance obligations

• handsets

• contract modifications

• subscriber acquisition cost


It also provides some useful hints that will help your clients prepare to implement the new revenue standard once it is finalised.


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Publication series