03 July 2020
6. Revenue recognition and government grants
Section 6 of Coronavirus In depth »
UK In depth INT2020-02
IFRS 15 'Revenue from contracts with customer' sets out a 5 step revenue recognition model. IFRS 15 requires an entity to recognise revenue that depicts the transfer of control of goods or services to customers.
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Dave Walters
Partner
PwC
Andrea Allocco
Partner
PwC
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