AICPA IFRS: IFRS 15 revenue recognition Accounting for Revenue from Contracts with Customers Course
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AICPA (the Association) represents AICPA® & CIMA®.
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IFRS 15 revenue recognition
This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.
This self-study course addresses requirements of IFRS 15 revenue recognition, Revenue from Contracts with Customers, which is the new standard on revenue recognition developed under a joint project with the FASB. Course components include the following:
- Core principles of the new standard
- The five-step model: contract criteria, performance obligations, transaction price determination, transaction price allocation, and revenue recognition
- Contract costs
- Disclosures
This course includes interactive learning elements, video content, and real-life application through case studies.
- Identify the five steps for revenue recognition.
- Recognize how the criteria for revenue recognition under IFRS 15 apply to a scenario.
- Recall the enhanced disclosure requirements under IFRS 15.
Who should take this course?
- Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
- Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
- Anyone preparing for the ACCA Diploma in IFR
Professional development
This Course - Online offers 1 hours of CPE credit.
| Prerequisites: | Familiarity with financial reporting and accounting principles under IFRS |
|---|---|
| Duration: | 1h |
| Format: | Course - Online |
| Access: | This is a digital product. You will have access to the content for a year after purchase date. Course access is given within 2 days of purchase via email from AICPA |
Certification
Students get a AICPA certification after scoring 70% and above on the assessment at the end of the course
