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How to Get Revenue Recognition Wrong: Abusing AASB 15’s Five-Step Model

Revenue recognition remains one of the most scrutinised areas in financial reporting. This 90-minute webinar takes a provocative “how not to do it” approach to AASB 15 Revenue from Contracts with Customers, revealing how misapplications can overstate revenue. Through practical examples participants will learn to spot and prevent common errors and manipulations.

Key Topics:
• The AASB 15 five-step model and its pitfalls
• Misapplications such as premature recognition, bundling issues, fictitious contracts, variable consideration, and “channel stuffing”
• Agent vs principal considerations
• Related parties
• Strengthening documentation, controls, and audit responses

Who Should Attend:
Auditors, financial controllers, accountants, and finance managers working with IFRS.

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