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(English) Latest Updates on MFRS 15: Revenue from Contract with Customers by Ng Kean Kok (Chartered Accountant)
20190702 Latest Updates on MFRS 15
Introduction & Preview & Chatlog (2:52)
Training Content
Preliminary consideration: Extracts from ‘Conceptual Framework for Financial Reporting
Video Training (2:26)
MFRS 15: Revenue from Contracts with Customers
Introduction (16:40)
Scope exclusion (3:14)
Contract costs (4:52)
Disclosures (20:14)
Transition and effective date (4:56)
Recognition and measurement – 5 step model
Step #01: Identify the contract(s) with a customer (66:29)
Step #02 Identify the performance obligations in the contract(s) (23:10)
Step #03 Determine the transaction price (24:28)
Step #04 Allocate the transaction price to the performance obligations (17:22)
Step #05 Recognize revenue (37:15)
Final words
Video Training (3:04)
Training Content
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