2018年1月1日 · IFRS 15 establishes the principles that an entity applies when reporting information about the nature, amount, timing and uncertainty of revenue and cash flows from a contract with a customer.

IFRS 15 replaces IAS 11, IAS 18, IFRIC 13, IFRIC 15, IFRIC 18 and SIC-31. IFRS 15 provides a comprehensive framework for recognising revenue from contracts with customers. In September 2015 the Board issued Effective Date of IFRS 15 which deferred the mandatory effective date of IFRS 15 to 1 January 2018.

The International Accounting Standards Board (IASB) issued IFRS 15 Revenue from Contracts with Customers on 28 May 2014 with a mandatory effective date of 1 January 2018. The IASB supports consistent application of the Standard in many ways.

IFRS 15 Produits des activités ordinaires tirés de contrats conclus avec des clients est publiée par l’International Accounting Standards Board (IASB). Avis de non-responsabilité : l’IASB, l’IFRS Foundation, les auteurs et les éditeurs déclinent toute

Paragraph 95 of IFRS 15 requires an entity to recognise an asset from the costs incurred to fulfil a contract with a customer if the costs are not within the scope of another IFRS Standard, and only if those costs meet all three criteria specified in paragraph 95.

A IFRS 15 substitui a IAS 11, IAS 18, IFRIC 13, IFRIC 15, IFRIC 18 e SIC-31. A IFRS 15 fornece uma estrutura abrangente para reconhecer receita de contratos com clientes. Em setembro de 2015, o Conselho emitiu Data de Vigência da IFRS 15 que postergou a data de vigência obrigatória da IFRS 15 para 1º de janeiro de 2018.

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At contract inception, the contract meets all the criteria in paragraph 9 of IFRS 15 and the entity accounts for the contract with the customer in accordance with the requirements in IFRS 15. The entity recognises revenue when the customer’s subsequent usage occurs in accordance with paragraph B63 of IFRS 15 .

La Norma Internacional de Información Financiera 15 Ingresos de Actividades Ordinarias Procedentes de Contratos con Clientes (NIIF 15) está contenida en los párrafos 1 a 129 y en los Apéndices A a D.Todos los párrafos tienen igual valor normativo. Los párrafos en letra negrita establecen los principios básicos.. Los términos definidos en el Apéndice A están en letra …

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