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AASB 15 Revenue: Recognition for engineering and construction entities
AASB 15 Revenue: Engineering and construction
Watch a recording of the webinar held on 21 March 2017 for an overview of the core principals of AASB 15 Revenue from Contracts with Customers as well as the key implementation challenges for entities in the engineering and construction industries.
As the effective date of AASB 15 approaches (1 January 2018) it is essential that entities start to consider the complexities of this standard and the unique impacts it has on your organisation. All entities in the engineering and construction sector will need to re-evaluate their revenue recognition models as a result of AASB 15, with some entities finding there will be a significant impact.
This webinar, hosted by KPMG Partner Kim Heng, focuses on common implementation issues for this sector, including:
- identifying performance obligations
- performance bonuses and penalties
- timing of revenue recognition
- measuring progress over-time
- contract modifications
- contract acquisition costs.
© 2020 KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Liability limited by a scheme approved under Professional Standards Legislation.
KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.
