IFRS 15: An accounting rose with thorns
The new revenue standard is attracting attention as it comprehensively overhauls the way revenue is recognised.
The International Accounting Standard Board (IASB) and Financial Accounting Standard Board (FASB) spent 12 years on a joint project to create a new method for reporting revenue from sales contracts. The culmination of this effort was a lengthy new set of guidelines published on May 28.
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