This webinar recording on IFRS 15 will delve into the details of the fundamental changes to revenue recognition accounting brought about through IFRS 15.

  • Webinar recording
    IFRS 15 - Revenue from Contracts with Customers
    Webinar recording
    • 517.50 NZD incl. GST


Our webinars are an easy and convenient way to meet your IFRS training requirements. Our 4 hour webinar is split into two webinars, each for two hours, on consecutive days.

The following are some of the areas that will be covered during the IFRS 15 webinar: 

  • The five step revenue recognition model, including when to recognise revenue, when transfer of control occurs, and satisfaction of performance obligations. 
  • The nature of disclosures requirements related to revenue. 
  • The pervasive business and accounting impact across all industries. 
  • The challenges for companies such as assessing whether or not systems, processes and internal controls are ready to capture the data needed for forming and monitoring new estimates. 
  • Practical implications and preparation for adoption.

Learning Outcomes

Upon satisfactory completion of this activity you will be able to: 

  • Explain the fundamental requirements of IFRS 15, including key changes from previous guidance. 
  • Identify the common challenges and pitfalls when applying the requirements of IFRS 15. 
  • Identify the frequently asked questions raised by companies and auditors regarding implementation to date. 
  • Explain key disclosure and transition requirements. 
  • Use relevant case studies and scenarios to understand how the requirements should be applied and how it is likely to affect the way you do business. 
  • Identify the impact on commercial arrangements when interpreting the requirements of the standard and the resulting accounting outcomes. 
  • Identify the new systems, business process and controls required for implementation.


Benefit from detailed case studies, practical insights and frequently asked questions on implementation issues around IFRS 15, which should enable you to effectively implement the new requirements.

Continuing Professional Development

4 hours 


$450.00 plus GST


Clive Brodie

Clive is a Director in PwC’s Accounting Advisory Services practice and is based in Wellington.  He has a strong track record in dealing with complex financial reporting issues. 
For over 10 years in PwC’s advisory and assurance practice he has advised clients on the application of accounting standards.  In addition, he spent over six years as a senior project manager for New Zealand Financial Reporting Standards Board and the New Zealand Accounting Standards Board working on local and international projects to develop accounting standards.
Clive provides accounting advice to PwC engagement teams and to a large range of PwC clients. Clive regularly presents external courses on IFRS and other technical accounting issues as well as PwC’s internal training programmes.

Mariann Trieber

Mariann is a Director in PwC’s Capital Markets and Accounting Advisory Services (CMAAS) practice and is based in Auckland. 
Mariann has more than 10 years of experience dealing with complex accounting issues providing advice to PwC engagement teams and to a large range of clients under International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS). Her areas of expertise include accounting for revenue, income tax and public benefit entity accounting.

Mariann keeps up-to-date with current financial reporting trends and developments and is a regular presenter on IFRS and IPSAS topics, both externally and internally.  

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