CPE Self-Study
IFRS: Revenue Recognition (IAS 18 and IAS 11)
Online: 1.5
Enhance your skills and understanding of International Financial Reporting Standards (IFRS). The purpose of this course is to familiarize you with the guidance on revenue recognition as described in IAS 18 and IAS 11, as well as the recently issued IFRS 15.

CPE On-Demand
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Product details

Key Topics

  • Revenue recognition criteria
  • Multiple element arrangements
  • Construction accounting
  • Background, purpose, and main provisions of IFRS 15

Learning Objectives

  • Apply the criteria for revenue recognition and identify circumstances in which those criteria have or haven't been met
  • Identify issues that may arise when applying the revenue recognition criteria to separately identifiable components of a single transaction
  • Apply the revenue recognition criteria for construction contracts
  • Understand how IFRS 15 will affect future revenue recognition decisions

Who Will Benefit?

  • Accountants in business and industry
  • Independent external auditors
  • Other finance professionals

Build your knowledge about revenue recognition in IFRS

Revenue drives the success of most businesses and can be simple-or complex-to report accurately. This course will familiarize you with the criteria that must be satisfied in order to recognize revenue from a sales-type transaction in accordance with IAS 18, Revenue.

You'll learn how to measure the amount of revenue to recognize and how to apportion revenue among multiple deliverables when a company sells a bundle of products and/or services.

The course also covers revenue recognition under construction accounting, as well as the new requirements of IFRS 15.

Learn even more with AICPA's IFRS Certificate Program

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the basic training, knowledge and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for previously purchased individual courses can be applied to the full program. See full details on the complete program.

Ratings and reviews

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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CPE credits
: 1.5
NASBA Field of Study
Delivery Method
QAS Self-Study
Course acronym
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