IFRS-15

IFRS 15 SaaS billing / revenue recognition.

Définition

IFRS 15 (International Financial Reporting Standard 15, Revenue from Contracts with Customers) est le international IFRS revenue recognition standard publie mai 2014 par IASB (International Accounting Standards Board, London) en partenariat avec FASB (ASC 606 US GAAP equivalent), effective 1 janvier 2018 IFRS-reporting entities globally, harmonise + replace IAS 11 Construction Contracts + IAS 18 Revenue + multiple industry-specific IFRS pronouncements ; meme 5-step model que ASC 606 + alignement principles substance economique. Plateforme + workflow detail integration ERP + CRM + general ledger + subscription lifecycle management + plans + pricing + dunning + collections + revenue schedules + accounting + multiple deployments enterprise + SMB customers; integration native Salesforce + NetSuite + SAP + Workday + multiple acceleration adoption SaaS Subscription Economy 2020s+.

Origine

IFRS 15 published mai 2014 by IASB + FASB collaboration ; effective janvier 2018 IFRS globally ; harmonisation IAS 11 + IAS 18 + multiple industry-specific IFRS predecessors.

Exemple en contexte

European company reporting under IFRS-EU applies IFRS 15 to subscription contracts identical ASC 606 5-step model : SAP S/4HANA Revenue Accounting + Reporting RAR module automates IFRS 15 compliant revenue recognition + deferred revenue + contract balances reconciliation; equivalent results to US GAAP ASC 606 sister company same contracts.

Termes liés

• ASC 606 — US GAAP equivalent.