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Revenue Recognition - IFRS 15 Implementation Mastery
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Technical Focus Area:
About the Course
This course provides focused technical training on IFRS 15 revenue recognition, covering how the five-step model is applied to determine the timing and amount of revenue recognized. It is designed for finance professionals responsible for implementing or auditing revenue recognition policies.
Participants examine variable consideration, contract modifications, and principal-versus-agent considerations, building the practical skills needed to apply IFRS 15 consistently across complex contract arrangements. Case studies drawn from different industries illustrate common implementation challenges.
Learning Milestones
By the end of this course, participants will be able to:
- Apply the IFRS 15 five-step revenue recognition model.
- Assess variable consideration and constrain estimates appropriately.
- Account for contract modifications under IFRS 15.
- Distinguish principal versus agent revenue recognition.
- Prepare IFRS 15 disclosures for financial statements.
- Identify industry-specific revenue recognition challenges.
Professional Audience
This course is ideal for finance professionals implementing or auditing revenue recognition, including:
- Revenue accountants
- Financial controllers
- External and internal auditors
- Finance business partners in sales-driven organizations
- Technical accounting advisors
Modular Syllabus
The Five-Step Revenue Model
- Step 1: identifying the contract
- Step 2: identifying performance obligations
- Step 3: determining the transaction price
- Step 4: allocating the transaction price
- Step 5: recognizing revenue
Course Dates & Prices
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