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26 November 2015

IASB(国際会計基準審議会)、 IFRS(国際財務報告基準)第9号(金融商品)およびIFRS第15号(顧客との契約から生じる収益)の研修教材を公表


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Education Initiative released new training materials for IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers to support those providing continuing professional development (CPD)—sometimes called continuing professional education (CPE)—to others.


IFRS 9 Financial Instruments was finalised in July 2014. It sets out the requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.

The Standard supersedes IAS 39 Financial Instruments: Recognition and Measurement in its entirety. IFRS 9 is effective for annual reporting periods beginning on or after 1 January 2018. Early application is permitted.

IFRS 15 Revenue from Contracts with Customers was finalised in May 2014. It establishes the principles for reporting useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity's contracts with customers.

The Standard supersedes IAS 11 Construction Contracts, IAS 18Revenue, IFRIC 13 Customer Loyalty Programmes, IFRIC 15 Agreements for the Construction of Real Estate, IFRIC 18 Transfers of Assets from Customers and SIC-31 Revenue—Barter Transactions Involving Advertising Services.

IFRS 15 is effective for annual reporting periods beginning on or after 1 January 2018. Early application is permitted. 

Press release

CPD training material



© IASB - International Accounting Standards Board


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