The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.

Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).

About the IFRS Foundation

Our history and who we are How we set IFRS Standards Post-implementation Reviews How we support the application of our Standards

IFRS Foundation governance

IFRS Foundation Trustees IFRS Foundation advisory groups Our structure Due process

Stay updated

Latest news IFRS Foundation meeting calendar Monthly news summaries Media enquiries, press releases and speeches

Enquiries

Contact us Join our team Speaking requests

IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.

IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.

IFRS Accounting

International Accounting Standards Board IFRS Interpretations Committee Consultative bodies Around the world News Meeting and events calendar Updates and podcasts

Standards and frameworks

IFRS Accounting Standards IFRS for SMEs Accounting Standard IFRS Taxonomy IFRS translations Integrated reporting

Using the Standards

Application support Agenda decisions

Project work

Open and future projects Open consultations Completed projects

Products and services

Products overview Licensing

IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.

IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.

IFRS Sustainability

International Sustainability Standards Board Consultative bodies Around the world News Meeting and events calendar Updates and podcasts

Standards and frameworks

IFRS Sustainability Disclosure Standards IFRS translations CDSB guidance and framework Integrated reporting SASB Standards TCFD Framework

Using the Standards

Application support Knowledge Hub Partnership Framework for capacity building

Project work

Open projects Open consultations Completed projects

Education, membership and licensing

Products overview Licensing Alliance Membership Programme FSA Credential

14 February 2019

Webcast: IFRS 15 Revenue from Contracts with Customers for investors

Many companies will shortly publish full-year IFRS 15 revenue and disclosures for the first time. Now is, therefore, a good time to take a look at what that means.

In this webcast for investors, Nick Anderson, member of the International Accounting Standards Board, and investor engagement member Sid Kumar, CFA, outline the information companies will provide about their revenue in financial statements and notes prepared under IFRS 15.

Nick and Sid draw on several case studies to explain the new revenue recognition model and the changes resulting from its application. They also discuss disclosure requirements introduced by IFRS 15, including those relating to the disaggregation of revenues, the use of judgements and estimates, and contract assets and liabilities. Investors may find this information useful as they adjust to the new reporting requirements.

This webcast can also be accessed on YouTube.

Visit our Investor Centre to find out more about our investor engagement initiatives.

Related Information