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    Ifrs 15 1700998200

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    ESSADIK FAKHRI
    IFRS 15 is a new standard that establishes principles for recognizing revenue from contracts with customers. It aims to provide more useful information to financial statement users about the nature, amount, timing, and uncertainty of revenue and cash flows from customer contracts. The key principles of IFRS 15 are a 5-step model for recognizing revenue: identify the contract; identify separate performance obligations; determine the transaction price; allocate the transaction price; recognize revenue when performance obligations are satisfied. Implementing IFRS 15 poses challenges such as identifying contracts and obligations, changing accounting systems and controls, and training personnel. The benefits include increased consistency, transparency, better matching of revenue and costs, and accounting for market evolutions.

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    Ifrs 15 1700998200

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    ESSADIK FAKHRI
    11 views9 pages
    IFRS 15 is a new standard that establishes principles for recognizing revenue from contracts with customers. It aims to provide more useful information to financial statement users about the nature, amount, timing, and uncertainty of revenue and cash flows from customer contracts. The key principles of IFRS 15 are a 5-step model for recognizing revenue: identify the contract; identify separate performance obligations; determine the transaction price; allocate the transaction price; recognize revenue when performance obligations are satisfied. Implementing IFRS 15 poses challenges such as identifying contracts and obligations, changing accounting systems and controls, and training personnel. The benefits include increased consistency, transparency, better matching of revenue and costs, and accounting for market evolutions.

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    Ifrs 15

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    Ifrs_15_1700998200

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    IFRS 15 is a new standard that establishes principles for recognizing revenue from contracts with customers. It aims to provide more useful information to financial statement users about the nature, amount, timing, and uncertainty of revenue and cash flows from customer contracts. The key principles of IFRS 15 are a 5-step model for recognizing revenue: identify the contract; identify separate performance obligations; determine the transaction price; allocate the transaction price; recognize revenue when performance obligations are satisfied. Implementing IFRS 15 poses challenges such as identifying contracts and obligations, changing accounting systems and controls, and training personnel. The benefits include increased consistency, transparency, better matching of revenue and costs, and accounting for market evolutions.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    11 views9 pages

    Ifrs 15 1700998200

    Uploaded by

    ESSADIK FAKHRI
    IFRS 15 is a new standard that establishes principles for recognizing revenue from contracts with customers. It aims to provide more useful information to financial statement users about the nature, amount, timing, and uncertainty of revenue and cash flows from customer contracts. The key principles of IFRS 15 are a 5-step model for recognizing revenue: identify the contract; identify separate performance obligations; determine the transaction price; allocate the transaction price; recognize revenue when performance obligations are satisfied. Implementing IFRS 15 poses challenges such as identifying contracts and obligations, changing accounting systems and controls, and training personnel. The benefits include increased consistency, transparency, better matching of revenue and costs, and accounting for market evolutions.

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    of 9

    IFRS 15 : Produits des activités

    ordinaires tirés de contrats


    conclus avec des clients

    Préparé par :
    MARJANE Chaimaa
    MATAOUI Yasmine
    CHAKOURI Chaimae
    BAKOUNA Rick Manuel
    ETALATALA DIBEGNOUA Lénaïc

    Encadré par :
    ABOU EL JAOUAD Kamal
    M2 Finance 2023/2024
    SOMMAIRE

    Définition de la norme IFRS 15


    Objectifs de la norme IFRS 15
    Principes clés de la norme IFRS 15 (5 étapes)
    Les défis relatifs à la mise en place de l’IFRS 15
    Les avantages de l’IFRS 15
    Cas pratique
    Conclusion
    Définition

    IFRS 15, produits des activités ordinaires tirés de contrats conclus


    avec des clients, est une nouvelle norme qui décrit un cadre global
    unique que les entités doivent utiliser pour comptabiliser les
    produits des activités ordinaires tirés de contrats avec les clients.
    Objectifs de la norme IFRS 15

    L'objectif d'IFRS 15 est d'établir les principes que l'entité doit


    appliquer pour présenter des informations utiles aux utilisateurs
    des états financiers concernant la nature, le montant, le calendrier
    et le degré d'incertitude des produits des activités ordinaires et des
    flux de trésorerie provenant d'un contrat conclu avec un client.
    Principes clés de la norme IFRS 15

    Étape 1 - Identification du contrat


    Étape 2 - Identification des obligations de prestation
    Étape 3 - Détermination du prix de la transaction
    Étape 4 - Allocation du prix de la transaction
    Étape 5 - Comptabilisation du revenu lorsque chaque
    obligation de prestation est satisfaite
    Les défis relatifs à la mise en place de l’IFRS 15

    IDENTIFICATION CHANGEMENTS DANS


    ALLOCATION DU PRIX FORMATION
    DES CONTRATS ET LES SYSTÈMES
    DE TRANSACTION ET SENSIBILISATION
    OBLIGATIONS DE COMPTABLES ET LES
    DU PERSONNEL
    PERFORMANCE CONTRÔLES INTERNES
    Les avantages de l’IFRS 15

    COHÉRENCE ET COMPARABILITÉ

    TRANSPARENCE ACCRUE

    MEILLEURE ADÉQUATION DES REVENUS ET DES COÛTS

    PRISE EN COMPTE DES ÉVOLUTIONS DU MARCHÉ


    CAS PRATIQUE

    Le 1er janvier N une entreprise de construction aéronautique a livré un avion à un


    client. Selon le contrat le prix de la transaction ( 100 millions TND), doit être réglé
    en 3 versements:
    30% à la livraison
    40% 1 an plus tard
    30% 2 ans plus tard

    On estime que si le client avait contracter un emprunt pour payer l’avion au


    comptant, le taux d’interêt de ce emprunt aurait été de 6%.
    Merci pour votre attention

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