Revenue recognition
applying IFRS 15

Target audience

- Accounting managers

X day


this training does not require any particular prerequisite.


– Understand the requirements and the approach of IFRS 15
– For each step of the process, master the accounting impacts of the company’s commercial contracts and the changes to be implemented
– Learn to adapt a company’s general sales terms and conditions to comply with the new standard

Detailed content

> Fundamentals principles of IFRS 15

> Successive steps of the revenue recognition process

– Identifying the contract
• Economic substance, agreement between the parties, recoverability

– Identifying the distinct performance obligations in the contract
• Identifiable in absolute terms or within a contract: the concept of service integration. The special case of guarantees.

– Determining the transaction price
• Taking time-value into account, the elements of a variable consideration

– Allocating the price to performance obligations
• Observable price, estimated price based on market data or based on an expected-cost-plus-a-margin approach, residual value

– Recognising the revenue when control is transferred
• Requirements determining the transfer of control, transfer of control over time, special case: licenses

> Contract modifications

> Accounting for contract acquisition costs and for other contract costs

> Required financial disclosures

– Contract net balances (asset or liability) and qualitative information

> IFRS 15 implementation: review of main impacts on CAC 40 groups

Why you should attend?

The new accounting standard on revenue recognition is applicable since 2018. Although this standard was not aiming to be a complete overhaul, its logic does impose to walk through the company’s revenue recognition process in a comprehensive manner.
In one day of training, participants will be able to understand the key impacts of this standard and get ready to put in practice.

Training methods and assessment

Presentation of technical principles including illustrations drawn from the instructor’s « on-the-ground » experience.
Assessment questionnaire.
A training certificate is delivered at the end of the session.

The trainer is available by e-mail and telephone to answer any follow-up questions participants may have.

Please note: in addition to this training, our experts are available to assist you to implement this new standard.


1 020 € EXCL. VAT – 1 224 € INCL. VAT


dessin manifestation IFRS 15


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Jonathan C.