SBR FREE course
- Look atSBR classroom
- 01Video1:11Introduction to the Course
- 02Explanation0:50C1a. IFRS 15 Criteria
- 03Explanation1:13C1a. Criteria 2
- 04Quiz questionsC1a. Quiz on Criteria
- 05Past Paper2:22C1a. Past Exam Question
- 06Explanation0:36C1b. 5 step model Introduction
- 07Quiz questionsC1b. Quiz on step 1
- 08Explanation1:28C1b. Step2: Identify Distinct Performance Obligations
- 09Illustration1:36C1b. Illustration on distinct PO
- 10Explanation1:07C1b. Step 3: Determine the Transaction Price
- 11Explanation2:06C1b. Step 3: Variable consideration
- 12Explanation2:39C1b. Step 3: Significant Financing Component
- 13Explanation1:12C1b. Step 3: No longer collectable?
- 14Explanation2:23C1b. Step 4: Allocate TP to PO
- 15Explanation2:18C1b. Step 5: Recognise Revenue as PO satisfied
- 16Explanation4:20C1c. Accounting for Contract Costs
- 17Recap1:54C1d. Variable Consideration recap
- 18Explanation1:12C1d. Sale with Right of Return
- 19Explanation1:19C1d. Accounting for Warranties
- 20Explanation1:36C1d. Principal v Agent
- 21Past Paper2:57C1d. P2 Past Paper Question
- 22Recap3:01C1d. IFRS 15 Summary