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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.
