專題報導 ESG & Sustainability 企業永續發展
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 retail industry and talks you through the implications in five steps.