Made in Germany: Das Wirtschafts

21. Robert Bruce hosts an interview on some of the issues and challenges that entities may encounter when applying the IASB's new standard, IFRS 15 Revenue with Contracts from Customers.

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Sinopse

In this interview, Robert speaks with Phil Barden, a Partner in the Deloitte UK IFRS Centre of Excellence, and Amy Haworth, a Senior Manager in the Deloitte UK IFRS Centre of Excellence. They discuss in greater detail the core principles underpinning the IFRS 15 framework, and potential issues that certain IFRS reporters may encounter when implementing this standard. They additionally discuss certain guidance that IFRS 15 introduces of which IFRS reporters will need to be aware, such as disclosures, contract modifications and customer options to purchase additional goods and services, and transition options.