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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
Many companies will shortly publish full-year IFRS 15 revenue and disclosures for the first time. Now is, therefore, a good time to take a look at what that means.
In this webcast for investors, Nick Anderson, member of the International Accounting Standards Board, and investor engagement member Sid Kumar, CFA, outline the information companies will provide about their revenue in financial statements and notes prepared under IFRS 15.
Nick and Sid draw on several case studies to explain the new revenue recognition model and the changes resulting from its application. They also discuss disclosure requirements introduced by IFRS 15, including those relating to the disaggregation of revenues, the use of judgements and estimates, and contract assets and liabilities. Investors may find this information useful as they adjust to the new reporting requirements.
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