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International Financial Reporting Standards (IFRS) 15

IFRS 15

How the new IFRS will impact your revenue.

How the new IFRS will impact your revenue.

Revenue is a key indicator when evaluating a company’s performance. On 28 May 2014, the International Accounting Standards Board published “Revenue from Contracts with Customers” as the new revenue recognition standard. This new standard will enter into effect in 2018. We expect IFRS 15 to affect nearly all IFRS users in terms of how they account for and/or disclose revenue. KPMG has prepared the following publications in an effort to help you examine these new regulations early on and form a first impression.


Further information

Sector-specific impacts of the new revenue standard
First Impressions: Revenue from contracts with customers (PDF, April 2016)
Guide to annual financial statements - IFRS 15 supplements (PDF, November 2015)
Accounting for revenue is changing (PDF, April 2016)
Accounting for revenue is changing for telecommunication companies (PDF, April 2016)
Issues In-Depth: Revenue from contracts with customers (PDF, May 2016)
Issues In-Depth: Revenue for Telecoms (PDF, September 2016)

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