© 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
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