Revenue – ifrs 15 handbook


KPMG Global IFRS Revenue Recognition and Provisions Topic Team



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ifrs15-revenue-handbook

KPMG Global IFRS Revenue Recognition and Provisions Topic Team
Brian K Allen
Valerie Boissou
Eric Damotte
Lise du Randt
Yoshi Hasegawa
Yusuf Hassan
Kim Heng
Ramon Jubels
Prabhakar Kalavacherla (PK)
Reinhard Klemmer
David Littleford
Allison McManus
Brian O’Donovan
Emmanuel Paret
Timo Pütz
Anne Schurbohm
Mikhail Stepanov
366 | Revenue – IFRS 15 handbook


home.kpmg/ifrs
Publication name: 
Revenue – IFRS 15 handbook
Publication number: 135964
Publication date: June 2019
© 2019 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved. 
The KPMG name and logo are registered trademarks or trademarks of KPMG International.
KPMG International Standards Group is part of KPMG IFRG Limited.
KPMG International Cooperative (‘KPMG International’) is a Swiss entity that serves as a coordinating entity for a network of 
independent firms operating under the KPMG name. KPMG International provides no audit or other client services. Such services are 
provided solely by member firms of KPMG International (including sublicencees and subsidiaries) in their respective geographic areas. 
KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be 
construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has 
any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any other member firm, nor does KPMG 
International have any such authority to obligate or bind KPMG International or any other member firm, nor does KPMG International 
have any such authority to obligate or bind any member firm, in any manner whatsoever.
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or 
entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate 
as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without 
appropriate professional advice after a thorough examination of the particular situation.
‘IFRS
®
’, ’IFRS
®
Standards’ and ‘IAS
®
’ are registered trade marks of the IFRS Foundation and are used by KPMG IFRG Limited under 
licence subject to the terms and conditions contained therein. Please contact the IFRS Foundation for details of countries where its 
trade marks are in use and/or have been registered.


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