IFRS 15 contains quite a good guidance about warranties. It specifies that there are two basic types of warranties: Assurance-type warranties – those are warranties that promise to customer that the delivered product is as specified in the contract and will work as specified in the contract.

IASB stated that this criterion for performance obligation satisfied over time is not intended to be applied when an asset (e.g. work-in-progress) is created that is not consumed immediately by the customer (IFRS 15.BC128).

IFRS 15 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for revenue from contracts with customers. It was adopted in 2014 and became effective in January 2018. International Accounting Standards Board (IASB) and the US national standard-setter, the Financial Accounting Standards Board (FASB), in reaching the conclusions in their standards, IFRS 15 Revenue from Contracts with Customers and Topic 606, which is introduced into the FASB Accounting Standards The IASB’s Standard IFRS 15 Revenue from Contracts with Customersis now effective (for periods beginning on or after 1 January 2018 with earlier adoption permitted). It is imperative that entities take time to consider the impact of the new Standard. IFRS 15 specifies how and when an IFRS reporter will recognise revenue as well as requiring such entities to provide users of financial state­ments with more in­for­ma­tive, relevant dis­clo­sures. The standard su­per­sedes IAS 18 'Revenue', IAS 11 'Con­struc­tion Contracts' and a number of rev­enue-re­lated in­ter­pre­ta­tions.

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The IFRS Foundation's logo and the IFRS for SMEs ® logo, the IASB ® logo, the ‘Hexagon Device’, eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards ®, International Financial Reporting Standards ®, NIIF ® and SIC ® are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS From the IFRS Institute - February 2017 The new revenue standards, IFRS 15 and ASC 606, originally published in May 2014, are substantially converged. However, in 2016 the IASB and the FASB issued separate amendments to clarify their respective guidance and, in the case of the FASB, to provide some practical expedients to the requirements. IFRS 15 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for revenue from contracts with customers. It was adopted in 2014 and became effective in January 2018. The IASB’s Standard IFRS 15 Revenue from Contracts with Customersis now effective (for periods beginning on or after 1 January 2018 with earlier adoption permitted).

From the IFRS Institute - February 2017. The new revenue standards, IFRS 15 and ASC 606, originally published in May 2014, are substantially converged. However, in 2016 the IASB and the FASB issued separate amendments to clarify their respective guidance and, in the case of the FASB, to provide some practical expedients to the requirements.

After issuing the new revenue standard, which is sub­stan­tially the same as the FASB's ASU 2014-09, the IASB and the FASB formed the joint Revenue Tran­si­tion Resource Group to support the im­ple­men­ta­tion of the new standard. IFRS 15, the IASB considered the need to balance being responsive to issues raised to help entities implement IFRS 15 but, at the same time, not creating a level of uncertainty about the Standard to the extent that the IASB’s actions might be disruptive to the implementation process. IFRS 15, the IASB decided to apply a high hurdle to minimise changes to the extent possible and, therefore, to avoid disrupting the implementation process of IFRS 15.

2.6 Nyheter från IASB och IFRS Interpretation Committee . att börja tillämpa IFRS 15 Intäkter från kontrakt med kunder (inklusive ändring av ikraft- trädande 

IASB/IFRS Interpretations Committee och har antagits av EU per 2018-12-. 13: a) Ändringar i IFRS 2:  standarderna IFRS 9 Finansiella instrument och IFRS 15 Intäkter från maj 2015 utfärdade International Accounting Standards Board (IASB). Under 2014 utfärdade IASB följande två viktiga nya standarder, nämligen IFRS 9 Finansiella instrument och IFRS 15 Intäkter från kontrakt med kunder.

It provides detailed guidance, illustrative examples and extensive discussion of the areas that companies have found most complex. Looking forward, as your business grows and evolves – whether by developing The IASB was reluctant to make changes to the standard before it is even effective, but it identified a limited number of areas where it considered that amendments were essential to clarify the board’s intentions when developing IFRS 15. The IASB is also suggesting more extensive changes to the illustrative examples accompanying the standard 2017-02-23 · Key Difference – IFRS 15 vs IAS 18 Both IFRS 15 – ‘Revenue from Contracts with Customers’ and IAS 18 -‘Revenue’ relate to the accounting treatments on recording income generated through business activities. IAS 18 was issued in December 1993, and IFRS 15 will be effective for accounting periods starting from January 2018. B57 of IFRS 15, and amend Examples 54 and 56–61 accompanying IFRS 15. The IASB is also proposing to add paragraphs B63A and B63B to clarify the application of the royalties constraint.
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IFRS 15 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for revenue from contracts with customers. It was adopted in 2014 and became effective in January 2018.

Standards Board (IASB), issued IFRS 15.
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IASB issues IFRS 15 'Revenue from contracts with customers'. 27 Dec 2014 | [ 2014] 45 taxmann.com 572 (Article) | Account & Audit | Opinion | 32 Views.

IFRS 15 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for revenue from contracts with customers.