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IFRS 15, or International Financial Reporting Standard 15, represents a significant milestone in the field of revenue recognition accounting standards established by the International Accounting Standards Board (IASB). Effective since January 1, 2018, IFRS 15 provides a comprehensive and principles-based framework for recognizing revenue from customer contracts across various industries and jurisdictions.
IFRS 15, or International Financial Reporting Standard 15, is a global accounting standard issued by the International Accounting Standards Board (IASB) that provides a comprehensive framework for recognizing revenue from customer contracts. Effective since January 1, 2018, IFRS 15 replaces the previous revenue recognition guidance provided by IAS 18, Revenue, and other related interpretations.
IFRS 15 introduces a principles-based approach to revenue recognition, focusing on the transfer of control of goods or services to customers as the core principle for recognizing revenue.
A performance obligation under IFRS 15 is a promise in a contract with a customer to transfer a distinct good or service (or a series of distinct goods or services) to the customer. A performance obligation is considered distinct if the customer can benefit from the good or service on its own or together with other resources that are readily available to the customer, and if the promise to transfer the good or service is separately identifiable from other promises in the contract.
Identifying performance obligations is a crucial step in applying IFRS 15, as revenue is recognized when (or as) each performance obligation is satisfied by transferring control of the promised goods or services to the customer.
Revenue recognition under IFRS 15 involves the following steps:
Yes, IFRS 15 replaces IAS 18, Revenue, and several other related interpretations, including IFRIC 13, Customer Loyalty Programs, and IFRIC 15, Agreements for the Construction of Real Estate. IFRS 15 represents a significant overhaul of the previous revenue recognition guidance provided by IAS 18 and other related interpretations.
The introduction of IFRS 15 aligns with the IASB's objective of improving financial reporting by providing a more principles-based and comprehensive framework for revenue recognition that addresses the complexities and challenges arising from evolving business practices and revenue generation models.
Under IFRS 15, an enforceable right to payment for performance completed to date is one of the criteria used to determine when to recognize revenue from contracts with customers. This means that if a customer has an enforceable right to require custom manufacturing to be performed, and the seller has already completed the performance obligation, revenue may be recognized in accordance with IFRS 15 criteria.
ASC 606, or Accounting Standards Codification Topic 606, and IFRS 15, or International Financial Reporting Standard 15, share similarities as they both address revenue recognition. However, they are not identical. ASC 606 was issued by the Financial Accounting Standards Board (FASB) in the United States, while IFRS 15 was issued by the International Accounting Standards Board (IASB).
Se trata de encuestas breves que pueden enviarse con frecuencia para comprobar rápidamente lo que piensan sus empleados sobre un tema. La encuesta consta de menos preguntas (no más de 10) para obtener la información rápidamente. Pueden administrarse a intervalos regulares (mensual/semanal/trimestral).
Celebrar reuniones periódicas de una hora de duración para mantener una charla informal con cada miembro del equipo es una forma excelente de hacerse una idea real de lo que les pasa. Al tratarse de una conversación segura y privada, te ayuda a obtener mejores detalles sobre un asunto.
eNPS (employee Net Promoter score) es una de las formas más sencillas y eficaces de evaluar la opinión de sus empleados sobre su empresa. Incluye una pregunta intrigante que mide la lealtad. Un ejemplo de preguntas de eNPS son ¿Qué probabilidades hay de que recomiende nuestra empresa a otras personas? Los empleados responden a la encuesta eNPS en una escala del 1 al 10, donde 10 significa que es "muy probable" que recomienden la empresa y 1 significa que es "muy improbable" que la recomienden.
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