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IFRS 15

A new global standard on revenue – real estate

Andrew Watchman Andrew Watchman 2014年8月1日

In May 2014 the International Accounting Standards Board and the US Financial Accounting Standards Board issued IFRS 15 'Revenue from Contracts with Customers'. This new Standard will be effective from 1 January 2017. It explains how to recognise revenue and provides additional guidance in areas not covered by existing IFRSs.

Our Industry Insights series summarises IFRS 15 and explores what it means for various industries. This issue looks at the real estate industry and talks you through the implications in five steps.

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