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IFRS 15 and Certification Overview
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- IFRS 15 Steps
- IFRS 15 requires revenue recognition for guaranteed products/services transfers
- Five-step design applies to all income from customer contracts
- Step 1: Identify enforceable contracts with customers
- Step 2: Determine performance obligations in contracts
- Step 3: Establish transaction price
- Step 4: Allocate purchase rates based on standalone asking prices
- Step 5: Recognize revenue when performance obligations are satisfied
- IFRS 15 Certification
- Certification targets professional accountants and auditors
- ACCA diploma widely recognized worldwide
- Training available in Dubai, Abu Dhabi, and Sharjah
- Zabeel Institute offers IFRS training since 1988
- Institute provides interactive teaching and state-of-the-art technology
- Training includes free online support and career development plan