Reporting revenue under IFRS 15 Revenue from Contracts with Customers is now one of your ordinary activities. However, as your business grows and evolves – whether by developing new products and services, embedding technological innovations or buying new businesses – you may be facing challenges in applying IFRS 15 to new facts and circumstances.

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      Revenue – IFRS 15 handbook

      Detailed insight and guidance on the standard
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      Uncertainty may affect the timing and amount of revenue recognised

      Estimates need to reflect the latest expectations

      The accounting depends on the nature and timing of the insured event

      Provision models need to be updated to reflect increased credit losses