Presentation and disclosure requirements of IFRS 15

5 July 2017 Applying IFRS Presentation and disclosure requirements of IFRS 15 2. What is changing from current IFRS? IFRS 15 provides explicit presentation and disclosure requirements that are more detailed than under current IFRS (i.e., IAS 11 Construction Contracts, IAS 18 Revenue and related Interpretations) and increase the volume of required disclosures that entities will have to include ... ................
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