F7: Revenue revisited
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On 28 May 2014, the IASB issued IFRS 15, Revenue from Contracts with Customers. Application of the standard is mandatory for annual reporting periods starting from 1 January 2017 onward and earlier application is permitted. This podcast considers the application of IFRS 15 using the five-step model. IFRS 15 will be examinable in F7 from the September 2015 session.
