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IFRS 15: Principles for Measurement and Recognition of Revenue
November 12, 2024by Dr Dawkins Brown
IFRS 15, titled “Revenue from Contracts with Customers,” provides a comprehensive framework for the recognition, measurement, and disclosure of revenue. It supersedes two prior standards: IAS 18 – Revenue and IAS 11 – Construction Contracts, both of which had limitations in their ability to address the complexity of modern revenue streams. IFRS 15 seeks to...
