The Blog

Every series, in one place.

Each series takes one line of questions and follows it properly. Start with a series below, or browse every article further down the page.

Unaddressed!

Where the Standard ends!

The questions IFRS leaves open, worked through with the reasoning shown.

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Wide GAAP

Beyond the balance sheet.

Sustainability, ESG and corporate accountability, through a reporting and assurance lens.

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Working-paper illustration: an upfront non-refundable fee and whether the revenue recognition period extends into renewal periods (IFRS 15)

Upfront non-refundable fees: material rights and the revenue recognition period

How should an entity account for an upfront non-refundable fee when no distinct service is transferred, and when should revenue recognition extend beyond the initial contract term?

Unaddressed!

Sep 23

Working-paper illustration: a contract with a customer option and the material right question (IFRS 15)

Accounting for customer options

How should an entity account for the exercise of a customer option under IFRS 15?

Unaddressed!

Sep 5