IFRS: Revenue Recognition (IAS 18 IAS 11)

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1.5 Credits

The purpose of this course is to familiarize you with the criteria that must be satisfied in order to recognize revenue in accordance with IAS 18, Revenue, from a sales-type transaction. This course also discusses how to measure the amount of revenue to recognize and how to apportion revenue among multiple deliverables when a company sells a bundle of products and/or services. In addition, this course covers revenue recognition for construction contracts in accordance with IAS 11, Construction Contracts.


  • Apply the criteria for revenue recognition and identify those circumstances in which those criteria have or have not been met.
  • Identify issues that may arise when applying the revenue recognition criteria to separately identifiable components of a single transaction.
  • Apply the revenue recognition criteria for construction contracts.
  • Understand how IFRS 15 will affect future revenue recognition decisions.

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