Paper P2: Revenue revisited - Part 2

ACCA: Technical articles - A podcast by ACCA Student Podcasts

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This is the second of a pair of podcasts looking at the key principles of IFRS 15, Revenue from Contracts with Customers. The five step revenue recognition model was explained in the first of this pair of podcasts. This podcast will explore the issues surrounding the definition and nature of a contract according to IFRS 15 in greater depth, as well as the scope of the standard and its interaction with other standards.