By the end of this course, learners will be able to define revenue recognition principles, analyze timing and methods under IFRS 15 and ASC 606, compare global standards, and apply recognition techniques to real-world industry cases. Participants will evaluate contract obligations, interpret franchise and installment arrangements, and assess the impact of loyalty programs, telecom bundles, and contract modifications on financial reporting.



What you'll learn
Define revenue recognition principles under IFRS 15 & ASC 606.
Analyze contracts, obligations, and modifications in reporting.
Apply recognition methods to industry-specific case studies.
Skills you'll gain
Details to know

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October 2025
12 assignments
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There are 3 modules in this course
This module introduces the fundamental principles of revenue recognition, covering the basis of accounting, recognition criteria, timing of recognition, and worked examples. Learners will explore how advances, control transfer, and real-world case studies shape accurate financial reporting under IFRS 15 and ASC 606.
What's included
13 videos4 assignments1 plugin
This module examines advanced revenue recognition methods such as percentage-of-completion, installment sales, and franchise arrangements. Learners will gain practical insights into how different industries apply recognition standards, including handling royalties, continuing obligations, and the impacts of IFRS 15 on financial statements.
What's included
12 videos4 assignments
This module explores advanced topics in revenue recognition, including IFRS vs. US GAAP comparisons, telecom sector challenges, and contract modifications. Learners will understand how bundled contracts, incentives, and disclosures are managed within the IFRS 15 five-step framework.
What's included
12 videos4 assignments
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