IFRS 15 Revenue Recognition Training Course

Name: IFRS 15 Revenue Recognition Application Training Course
Availability: InStock

Apply the five-step model to customer contracts, revenue calculations, accounting schedules, disclosures, and review controls.

IFRS 15 Revenue Recognition Training Course

At a glance

Duration: 12 days
Format: Classroom
Cities: Cairo, Milan, Tashkent, Amsterdam, Dubai, Tokyo and more
Next session: 12 – 23 October 2026, Cairo
Average fee: 9,900 €

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IFRS 15 Revenue Recognition Application Training Course

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Overview

IFRS 15 Revenue Recognition Application Training Course is a ten-day professional course for accounting, control, finance, audit, and contract-accounting functions who leave with an IFRS 15 Revenue Recognition Application File. Participants apply customer contract assessment, performance obligation mapping, transaction price calculation, revenue timing analysis, and contract balance reconciliation. The course resolves inconsistent judgments by connecting the five-step model to schedules, disclosures, and review controls. Agile Leaders Training Center presents IFRS 15 application as a documented accounting process.

Who Should Attend

Accounting functions responsible for customer-contract revenue entries and schedules
Financial control functions responsible for review, reconciliation, and reporting controls
Revenue accounting functions responsible for estimates, allocations, and timing conclusions
Finance management functions responsible for policies, judgments, and disclosures
Audit and assurance support functions responsible for evidence and accounting analysis
Contract accounting functions responsible for connecting commercial terms to revenue treatment

The course assumes participants can read customer contracts and prepare accounting schedules and leaves out audit assurance and entity-specific accounting advice.

Departments and Industries

The course supports departments and industries that account for revenue from customer contracts.

Financial accounting, controllership, reporting, and internal audit
Commercial finance, contract accounting, billing, and finance systems
Technology, telecommunications, media, and professional services
Construction, engineering, manufacturing, and logistics
Healthcare, hospitality, retail, and subscription businesses

Learning Objectives

By the end of this course, participants will be able to:

Apply IFRS 15 scope and contract criteria
Analyze promises and identify performance obligations
Build transaction price and allocation schedules
Evaluate revenue timing, modifications, and special arrangements
Use presentation, disclosure, and reconciliation controls
Build a documented revenue recognition application file

Course Agenda

Day 1: Framing IFRS 15 Application

IFRS 15 Scope Decision Tree
Customer Definition Assessment
Revenue Five-Step Model Map
Contract Portfolio Scoping Register
Accounting Policy Alignment Checklist

Day 2: Identifying Customer Contracts

Contract Criteria Evaluation Sheet
Enforceable Rights and Payment Assessment
Contract Combination Decision Matrix
Contract Approval and Collectibility Record
Contract Existence Evidence File

Day 3: Mapping Performance Obligations

Promised Goods and Services Inventory
Distinct Goods and Services Test
Performance Obligation Mapping Canvas
Series Provision Assessment Grid
Customer Option and Material Right Analysis

Day 4: Determining Transaction Price

Fixed and Variable Consideration Schedule
Variable Consideration Constraint Assessment
Significant Financing Component Analysis
Noncash Consideration Measurement Sheet
Consideration Payable to Customer Register

Day 5: Allocating Transaction Price

Stand-Alone Selling Price Evidence Matrix
Adjusted Market Assessment Worksheet
Expected Cost Plus Margin Calculation
Residual Approach Eligibility Test
Transaction Price Allocation Schedule

Day 6: Establishing Revenue Timing

Control Transfer Indicator Checklist
Over-Time Recognition Criteria Matrix
Point-in-Time Recognition Assessment
Measure of Progress Selection Tool
Revenue Timing Conclusion Memo

Day 7: Accounting for Contract Changes

Contract Modification Classification Tree
Prospective Modification Calculation
Cumulative Catch-Up Adjustment Schedule
Contract Asset and Liability Rollforward
Change Approval Accounting Control

Day 8: Evaluating Special Arrangements

Principal-versus-Agent Control Analysis
License Right-to-Access Assessment
License Right-to-Use Assessment
Repurchase and Consignment Decision Map
Warranty and Return Provision Matrix

Day 9: Reporting and Controlling Revenue

Contract Cost Capitalization Assessment
Revenue Presentation Mapping Sheet
Revenue Disaggregation Disclosure Matrix
Significant Judgment Disclosure Register
Revenue Close and Reconciliation Control Pack

Day 10: IFRS 15 Application Practice

Exercise: Assess Contracts and Performance Obligations
Exercise: Calculate and Allocate Transaction Price
Exercise: Determine Revenue Timing and Modifications
Exercise: Reconcile Balances and Draft Disclosures
Capstone Exercise: IFRS 15 Revenue Recognition Application File

Practical Exercises

The course uses suggested activities to apply IFRS 15 methods across different contract patterns.

Suggested activity: map performance obligations and customer options in a technology subscription contract.
Suggested activity: calculate variable consideration and allocation for an engineering services arrangement.
Suggested activity: assess revenue timing, modifications, and contract balances for a construction case.
Suggested activity: prepare reconciliations, judgments, and disclosures for a multi-service customer portfolio.

FAQs

Who suits IFRS 15 revenue recognition training, and what does it assume?

It suits accounting, control, finance, audit-support, and contract-accounting functions and assumes participants can read customer contracts and prepare accounting schedules.

How does IFRS 15 application training differ from introductory revenue accounting?

IFRS 15 application training develops contract-level judgments, calculations, schedules, disclosures, and controls, while introductory revenue accounting focuses on basic recognition concepts and entries.

What is the IFRS 15 five-step revenue model?

The model identifies the customer contract, identifies performance obligations, determines the transaction price, allocates that price to the obligations, and recognizes revenue when or as each obligation is satisfied.

When does IFRS 15 recognize revenue over time?

Revenue is recognized over time when the applicable criteria are met and progress toward satisfying the performance obligation can be measured using a method that faithfully depicts performance.

How are IFRS 15 judgments documented for review?

Judgments are documented through contract evidence, obligation maps, price calculations, allocation schedules, timing conclusions, modification analyses, balance reconciliations, disclosure registers, and review approvals.

Conclusion

Participants leave with an IFRS 15 Revenue Recognition Application File containing contract assessments, obligation maps, calculations, schedules, timing conclusions, modification analyses, reconciliations, and disclosures. The file creates a traceable basis for accounting judgments and review. It also links customer contract terms to reporting entries and controls.

credits: 5 credit per day

Course Mode: full-time

Provider: Agile Leaders Training Center

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Location	Dates	Duration	Mode	Price
Toronto	Week 18, 2027 9 – 20 May 2027	12 Days	Onsite	€16,000
Dubai	Week 19, 2027 10 – 21 May 2027	12 Days	Onsite	€8,500
Baku	Week 19, 2027 10 – 21 May 2027	12 Days	Onsite	€8,800
Johannesburg	Week 19, 2027 16 – 27 May 2027	12 Days	Onsite	€6,400
London	Week 21, 2027 24 May – 4 June 2027	12 Days	Onsite	€10,000
Munich	Week 21, 2027 24 May – 4 June 2027	12 Days	Onsite	€10,000
Barcelona	Week 22, 2027 31 May – 11 June 2027	12 Days	Onsite	€10,000
Amman	Week 22, 2027 6 – 17 June 2027	12 Days	Onsite	€7,000
Muscat	Week 23, 2027 13 – 24 June 2027	12 Days	Onsite	€11,400
Langkawi	Week 24, 2027 20 June – 1 July 2027	12 Days	Onsite	€10,000
Cape town	Week 25, 2027 27 June – 8 July 2027	12 Days	Onsite	€6,400
Casablanca	Week 26, 2027 28 June – 9 July 2027	12 Days	Onsite	€7,000
Abu Dhabi	Week 26, 2027 28 June – 9 July 2027	12 Days	Onsite	€8,000
Doha	Week 26, 2027 4 – 15 July 2027	12 Days	Onsite	€10,000
Istanbul	Week 27, 2027 5 – 16 July 2027	12 Days	Onsite	€8,500
Bali	Week 27, 2027 11 – 22 July 2027	12 Days	Onsite	€10,000
Accra	Week 28, 2027 18 – 29 July 2027	12 Days	Onsite	€5,800
Dubai	Week 29, 2027 19 – 30 July 2027	12 Days	Onsite	€8,500
Manama	Week 29, 2027 25 July – 5 August 2027	12 Days	Onsite	€8,000
Paris	Week 30, 2027 26 July – 6 August 2027	12 Days	Onsite	€10,000

Frequently asked questions

What does this course cover?

OverviewIFRS 15 Revenue Recognition Application Training Course is a ten-day professional course for accounting, control, finance, audit, and contract-accounting functions who leave with an IFRS 15 Revenue Recognition Application File. Participants apply customer contract assessment, performance obligation mapping, transaction price calculation, revenue t…

Are training dates available?

Yes. Available dates and destinations are listed in the course dates section on this page.

How can I register?

Choose an available date on this page and complete the registration form, or send a programme enquiry.

Can I download the course brochure?

Yes. Use the brochure download link provided on this page.

IFRS 15 Revenue Recognition Training Course