{"title":"PWC Collection","description":"PWC Collection","products":[{"product_id":"124689_acca-learning-russia","title":"IFRS 15 Revenue from contracts with customers","description":"\u003ch2\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cb\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eWhat you will learn\u003c\/span\u003e\u003c\/span\u003e\u003c\/b\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/h2\u003e\u003cul\u003e\n\u003cli style=\"margin-bottom: 11.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003ethe scope of IFRS 15 and the five step approach\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli style=\"margin-bottom: 11.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003ethe concept of contract with the customer, including situations of contract combination and contract modification\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli style=\"margin-bottom: 11.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003ehow to identify performance obligations in the contract\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli style=\"margin-bottom: 11.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003ethe transaction price and the effects of variable consideration, significant financing component, non-cash consideration\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli style=\"margin-bottom: 11.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003ehow to allocate the transaction price\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli style=\"margin-bottom: 11.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003ethe revenue recognition pattern at a point in time or over time.\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch2\u003e\n\u003cbr\u003e\n\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cb\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eAbout this course\u003c\/span\u003e\u003c\/span\u003e\u003c\/b\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\n\u003c\/h2\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eAccording to IFRS 15 revenue depicts transfer of goods or services to customers in an amount that reflects the consideration that the entity expects to be entitled to, in exchange for those goods or services. How can we define this consideration? How do we recognise revenue within one contract, if we sell a good and a service for one combined price? What amount is recognised as revenue if a customer can claim a refund three months after delivery? \u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003cbr\u003e\n\u003cbr\u003e\n\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eThis course explains the five step approach in detail using practical examples and interim tests.  \u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003cbr\u003e\n \u003ch4\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cb\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eKey information\u003c\/span\u003e\u003c\/span\u003e\u003c\/b\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/h4\u003e\u003cul\u003e\n\u003cli style=\"margin-left: 8.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eDesigned for finance and accounting experts who are familiar with fundamental (local) accounting and reporting processes.\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli style=\"margin-bottom: 11.0px;margin-left: 8.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003ePart of the IFRS e-learning series developed by PwC Academy.\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\u003cdiv style=\"margin-bottom: 11.0px;margin-left: 8.0px;\"\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"Provider_ACCA_PwC\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_PwC_joint_logo_1__RGB__300_121568.png\" style=\"margin: 5.0px;float: left;\"\u003e\n\u003c\/div\u003e","brand":"acca-learning-russia","offers":[{"title":"Standard price \/ 0","offer_id":40822640181411,"sku":null,"price":30.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":40822640214179,"sku":null,"price":30.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":40822640246947,"sku":null,"price":30.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":40822640279715,"sku":null,"price":30.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/IFRS15_119487_107c52f0-9a54-4bcf-a360-64785730af7c.jpg?v=1719500427"}],"url":"https:\/\/acca-learning.myshopify.com\/collections\/flash-sale-2023-pwc.oembed","provider":"acca-learning","version":"1.0","type":"link"}