3min chapter

IFRS Talks - PwC's Global IFRS podcast cover image

Episode 92: PwC IFRS Talks IFRS 15, over time revenue contracts

IFRS Talks - PwC's Global IFRS podcast

CHAPTER

Navigating Variable Considerations in Over-Time Revenue Contracts

This chapter delves into the nuances of accounting for over-time revenue contracts under IFRS 15, with a spotlight on variable considerations and contract modifications. The discussion underscores the importance of timing and careful judgment in revenue recognition amidst evolving regulations.

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