IFRS 15 Revenue from Contracts with Customers specifies how and when an entity should recognise revenue. It requires entities to provide users of financial statements with useful information about the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The standard provides a single, principles based five-step model to be applied to all contracts with customers.
IFRS 15 was issued in May 2014 and applies to annual reporting periods beginning on or after 1 January 2018. Earlier application is permitted.
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Kevin Vassallo is a senior executive at the Central Bank of Malta. He is a certified public accountant by profession and holds a post-graduate degree in the science of finance. His work experience includes internal audit, human resources management, portfolio management in the money & fixed-income markets, foreign exchange and risk management. He is currently a risk manager and also an ACCA tutor for BPP in advanced corporate reporting.
Events resources will be sent by email after the delivery of the event.
Day 1: 30/06/2021
Start time: 14:00 CEST
End time: 17:15 CEST
Venue: Online Live Session
Phone: +356 27555560 / +356 77555560