IFRS 15 specifies how and when an IFRS reporter will recognise revenue as well as requiring such entities to provide users of financial statements with more informative, relevant disclosures. The standard provides a single, principles based
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IFRS 15 specifies how and when an IFRS reporter will recognise revenue as well as requiring such entities to provide users of financial statements with more informative, relevant disclosures. The standard provides a single, principles based five-step model to be applied to all contracts with customers.
The objective of IFRS 15 is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a Customer.
AAA, The Accountants & Auditors Association (AAA) is the national accountancy body of the United Arab Emirates. It is a not-for-profit organization which has taken keen strategic steps to develop and helped in growing the finance and accountancy profession across UAE. It follows the best global practices and works actively with several authorities to propose accounting and auditing standards in the country.
Accountants And Auditors Association was established in 1997 with an ambition to build the capacity of the national accountancy and finance profession across UAE.
(Institute Review)
55 years ago(Institute Review)
55 years ago
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