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The objective of IFRS 15 appears straightforward. But CFOs and their finance functions are discovering that, while clear in principle, IFRS 15 is anything but that in practice.
The standard sets out to make the recognising of revenue, and its subsequent reporting, more transparent for investors and other users of financial statements.
However, the process of understanding all your products and services and how they are placed into contracts is difficult.
This paper takes you through how it is time for businesses to put plans into place and prepare for the new regime.