Home
/
Resources /
Corporate Reporting /
Financial Reporting /
Technical resources /
Educational material
Educational material 5 - Application of IFRS Standards in light of the Coronavirus Disease (COVID-19) Uncertainty - IFRS 15 Revenue from Contracts with Customers
Overview
This educational material sets out the financial reporting considerations arising from COVID-19 for revenue measurement due to the impact of the existence of variable
consideration in a contract with a customer, contract modifications and other IFRS 15
considerations.
| Author | SAICA Accounting Practices Committee |
|---|---|
| Division | CPR - Financial reporting |
| Keywords | SAICA Educational material Financial Reporting Application of IFRS COVID-19 IFRS15 Revenue |
| Categories | Financial Reporting |
| Date | April 2020 |
| File |