(2) IFRS 15: Step 1 - Identify the Contract with the Customer

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๐—ก๐—ฒ๐˜„ ๐—–๐—ผ๐˜‚๐—ฟ๐˜€๐—ฒ ๐—ผ๐—ป ๐—œ๐—™๐—ฅ๐—ฆ ๐Ÿญ๐Ÿฑ: ๐—ฅ๐—ฒ๐˜ƒ๐—ฒ๐—ป๐˜‚๐—ฒ ๐—ณ๐—ฟ๐—ผ๐—บ ๐—–๐—ผ๐—ป๐˜๐—ฟ๐—ฎ๐—ฐ๐˜๐˜€ ๐˜„๐—ถ๐˜๐—ต ๐—–๐˜‚๐˜€๐˜๐—ผ๐—บ๐—ฒ๐—ฟ๐˜€ โ€“ ๐—ก๐—ผ๐˜„ ๐—Ÿ๐—ถ๐˜ƒ๐—ฒ ๐—ผ๐—ป ๐—จ๐—ฑ๐—ฒ๐—บ๐˜†!

Iโ€™m thrilled to announce the launch of my new Udemy course: "๐— ๐—ฎ๐˜€๐˜๐—ฒ๐—ฟ๐—ถ๐—ป๐—ด ๐—œ๐—™๐—ฅ๐—ฆ ๐Ÿญ๐Ÿฑ: ๐—ฅ๐—ฒ๐˜ƒ๐—ฒ๐—ป๐˜‚๐—ฒ ๐—ณ๐—ฟ๐—ผ๐—บ ๐—–๐—ผ๐—ป๐˜๐—ฟ๐—ฎ๐—ฐ๐˜๐˜€ ๐˜„๐—ถ๐˜๐—ต ๐—–๐˜‚๐˜€๐˜๐—ผ๐—บ๐—ฒ๐—ฟ๐˜€."

This course is designed for students, finance professionals, auditors, and anyone eager to deepen their understanding of revenue recognition under IFRS 15. With clear explanations and real-world examples, you'll learn how to:
1) Understand the core principles of IFRS 15 and apply them to revenue recognition.
2) Identify and define performance obligations in customer contracts.
3) Allocate transaction prices to various performance obligations.
4) Master revenue recognition based on contract terms (over time or at a point in time).
5) Gain specific guidance under IFRS 15.

Whether you're just starting your journey in accounting or looking to enhance your expertise, this course covers everything you need. The course is designed to be accessible to beginners while providing advanced insights for experienced professionals.

For Notes / Handouts / Presentations, use the following google drive link:

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