Revenue – ifrs 15 handbook

KPMG Global Revenue Recognition Leadership Team

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© 2019 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.
Overview
This handbook provides a detailed analysis of the revenue standard, IFRS 15 
Revenue from Contracts with Customers
, including insights and examples to help 
entities to navigate the revenue recognition requirements. In many cases, further 
analysis and interpretation may be needed for an entity to apply the requirements 
to its own facts, circumstances and individual transactions. Furthermore, some 
of our insights may change and new insights will be developed as issues from the 
implementation of the revenue standard arise and as practice evolves.
Organisation of the text
The following diagram highlights the layout of the revenue standard and the 
corresponding sections in this handbook. Each section provides an overview, 
the requirements of the standard, examples illustrating basic scenarios and our 
insights. Some sections also have additional application examples illustrating more 
complex scenarios or sector-specific issues.
(13)
Effective date
and transition