Paper P2: Revenue revisited - Part 1

ACCA: Technical articles - A podcast by ACCA Student Podcasts

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This is the first in a series of two podcasts considering the application of IFRS 15, Revenue from Contracts with Customers. The new standard was issued on 28 May 2014 as a result of a joint project between the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) and introduces a five step model for recognising revenue.