IFRS 15 - Revenue Recognition (On-Demand - CPA PRO)
Overview
Participants will gain a practical understanding of the IFRS 15 five-step revenue recognition framework and how to apply it across a range of customer contracts. Participants will explore disclosure requirements, judgment areas, and common application challenges using real-world examples and guided exercises.
Access expires 180 days from purchase date |
Applicable for
- Professionals responsible for revenue recognition accounting or oversight.
- Individuals involved in preparing or reviewing financial statements under IFRS.
- Audit professionals evaluating compliance with IFRS 15.
- Financial reporting staff seeking to deepen their understanding of the revenue model.
Learning Objectives
By the end of this course, participants will learn the following about this revenue model:
- Describe the core principles, concepts, and scoping requirements of IFRS 15.
- Apply and analyze the five-step revenue recognition model.
- Identify and apply presentation and disclosure requirements, including those that may present in-practice challenges.
- Recognize and interpret examples of other application guidance within the standard.
- Describe current developments and areas of accounting discussion relating to IFRS 15.
Content
Topics include:
- Overview and scope of IFRS 15, including transitional requirements.
- The five-step revenue recognition model and how to apply it.
- Practical considerations, application challenges, and judgment areas.
- Disclosure and presentation requirements.
- Topic-specific guidance on warranties, licenses, contract costs, contract modifications, and other key issues.
- Current developments and recent discussions affecting IFRS 15 application. X
Course Content Created: October 2024
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Shari Mann, CPAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
IFRS 15 - Revenue Recognition (On-Demand - CPA PRO)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
Participants will gain a practical understanding of the IFRS 15 five-step revenue recognition framework and how to apply it across a range of customer contracts. Participants will explore disclosure requirements, judgment areas, and common application challenges using real-world examples and guided exercises.
Access expires 180 days from purchase date |
Applicable for
- Professionals responsible for revenue recognition accounting or oversight.
- Individuals involved in preparing or reviewing financial statements under IFRS.
- Audit professionals evaluating compliance with IFRS 15.
- Financial reporting staff seeking to deepen their understanding of the revenue model.
Learning Objectives
By the end of this course, participants will learn the following about this revenue model:
- Describe the core principles, concepts, and scoping requirements of IFRS 15.
- Apply and analyze the five-step revenue recognition model.
- Identify and apply presentation and disclosure requirements, including those that may present in-practice challenges.
- Recognize and interpret examples of other application guidance within the standard.
- Describe current developments and areas of accounting discussion relating to IFRS 15.
Content
Topics include:
- Overview and scope of IFRS 15, including transitional requirements.
- The five-step revenue recognition model and how to apply it.
- Practical considerations, application challenges, and judgment areas.
- Disclosure and presentation requirements.
- Topic-specific guidance on warranties, licenses, contract costs, contract modifications, and other key issues.
- Current developments and recent discussions affecting IFRS 15 application. X
Course Content Created: October 2024
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Shari Mann, CPAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.