Search references for IFRS 15. Phrases containing IFRS 15
See searches and references containing IFRS 15!IFRS 15
Accounting standard
Standard". IFRS Foundation. Archived from the original on 2015-09-13. Retrieved 2015-09-11. "IASB and FASB issue new revenue recognition standard — IFRS 15" (PDF)
IFRS_15
Technical standard
International Financial Reporting Standards (IFRS) are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board
International Financial Reporting Standards
International_Financial_Reporting_Standards
Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation. The IFRS include The Conceptual Framework for Financial Reporting; The
List of International Financial Reporting Standards
List_of_International_Financial_Reporting_Standards
Accounting term
converged guidance on revenue recognition. This guidance, known as ASC 606 (or IFRS 15), aims to improve consistency in recognizing revenue from contracts with
Revenue_recognition
Nonprofit accounting organisation
publication of accounting standards, including the IFRS for SMEs Accounting Standard. The IASB works with the IFRS Interpretations Committee to support consistent
IFRS_Foundation
International guidance on keeping record of lease transactions
IFRS 16 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on
IFRS_16
British multinational aerospace and defence company
contracts being unprofitable in the early stages after the introduction of IFRS 15 in 2018 and its profits for 2015 would have been £900m lower than the £1
Rolls-Royce_Holdings
Financial estimation of potential market price
VALUE MEASUREMENT AND DISCLOSURE REQUIREMENTS". FASB. "IFRS 13.9 and IFRS 13 Defined Terms". ifrs.org. "Credit valuation adjustments for derivative contracts"
Fair_value
and ending in different accounting periods. Until its replacement with IFRS 15 in January 2018, IAS 11 helped accountants with measuring to what extent
IAS_11
International organization
(including the IAS issued until 2001 and the IFRS issued since then) would also be known as IFRS. In 2021, The IFRS Foundation introduced a new semantic twist
International Accounting Standards Board
International_Accounting_Standards_Board
European aircraft manufacturer
"Orderbook" International Financial Reporting Standard IFRS 15 was applied from 2018 Accounted for under IFRS "Consolidated net income" "Order intake" at year
Airbus
Accounting standard titled "Financial Instruments: Disclosures"
IFRS 7, titled Financial Instruments: Disclosures, is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards
IFRS_7
Type of lease; asset is owned by a finance company
controlling standard is IFRS 16, "Leases" which an entity shall apply for annual reporting periods beginning on or after 1 January 2019. IFRS 16, phased out the
Finance_lease
Formal record of financial activities
Board (IASB). IASB develops the International Financial Reporting Standards (IFRS) that have been adopted by Australia, Canada and the European Union (for
Financial_statement
Regulatory standards on accounting and reporting in the Russian Federation
Standards with IFRS since 1998.[citation needed] The Law No. 208-FZ introduced IFRS into Russian legislation in 2010. Since 2012, IFRS have increasingly
Russian_Accounting_Standards
The International Fleet Review 2026 (IFR 2026) was an international maritime exercise hosted and conducted by the Indian Navy on behalf of the President
International Fleet Review 2026
International_Fleet_Review_2026
Economic resource, from which future economic benefits are expected
Siegel, N. Dauber & J. K. Shim, The Vest Pocket CPA, Wiley, 2005. "IFRS". ifrs.org. "CON 8.4". fasb.org. "Statement of Financial Accounting Concepts
Asset
Type of financial statement
in accordance with IFRS. It does not show all possible kinds of accounts, but it shows the most usual ones. Differences between IFRS and US GAAP would
Income_statement
assets reported: for example, the United States uses US GAAP (as opposed to IFRS), which only reports the net derivative position in most cases, leading to
List_of_largest_banks
French media company
(*Excluding non-recurring/non-operating items ) / (**Restated for IFRS 15) / (***Restated for IFRS 16). Lagardère shares are listed at Euronext Paris. France
Lagardère_Group
Concept in accounting
subsidiary's statement (IFRS 3.10). Only the parent company's "share capital" account will be included in the consolidated statement (IFRS 10.B92). If trading
Consolidated financial statement
Consolidated_financial_statement
Exchange format for business information
Standards (IFRS) statement instance file : <?xml version="1.0" encoding="UTF-8"?> <xbrli:xbrl xmlns:ifrs-gp="http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15"
XBRL
mortality rate). It should not be confused with the infection fatality rate (IFR), the estimated proportion of people infected by a disease-causing agent
List of human disease case fatality rates
List_of_human_disease_case_fatality_rates
Medium utility helicopter
Retrieved: 17 June 2014. Turner, Aimee. "Airbus launches world-first green IFR procedures for helicopters." Air Traffic Management.net, 12 May 2015. Huber
Airbus_Helicopters_H175
Japanese original video animation series
My-Otome 0: S.ifr (舞-乙HiME 0~S.ifr~, Mai-Otome 0 Shifuru) is a 2008 anime OVA produced by Sunrise and directed by Hisayuki Hirokazu, the former My-Otome
My-Otome_0:_S.ifr
Country in East Asia
(September 25, 2024). "Global Robotics Market Surges: Comprehensive Analysis of IFR World Robotics Report 2024". Statzon. Retrieved July 25, 2025. Fujiwara,
Japan
The International Fleet Review 2026 (IFR 2026) is an international maritime exercise hosted in Visakhapatnam, India and conducted by the Indian Navy on
List of ships present at International Fleet Review 2026
List_of_ships_present_at_International_Fleet_Review_2026
of the ships which participated in the International Fleet Review 2016 (IFR 2016) in Visakhapatnam, India. Indian Navy Fleet review List of ships present
List of ships present at International Fleet Review 2016
List_of_ships_present_at_International_Fleet_Review_2016
Pandemic caused by SARS-CoV-2
population-weighted IFRs for various countries, excluding deaths in elderly care facilities, and found a median range of 0.24% to 1.49%. IFRs rise as a function
COVID-19_pandemic
Company owned or controlled by another company
power over the other company to affect the number of the company's returns (IFRS 10 para 7). Power generally arises when the parent has rights that give it
Subsidiary
German bank
offices throughout Germany. The property subsidiary DKB Grund Gmbh is based in 15 of these locations. On 1 January 2008 DKB took over the Miles & More-Credit
Deutsche_Kreditbank
Contagious disease caused by SARS-CoV-2
broad serology testing in Europe showed IFR estimates converging at approximately 0.5–1%. Firm lower limits of IFRs have been established in a number of
COVID-19
numbered in the same way as the International Financial Reporting Standards (IFRS). National Financial Reporting Authority (NFRA) recommend these standards
Indian_Accounting_Standards
Indian international maritime exercise
International Fleet Review 2016 (IFR 2016) was an international maritime exercise hosted and conducted by the Indian Navy on behalf of the President of
International Fleet Review 2016
International_Fleet_Review_2016
Recording economic information
2022. Retrieved 1 January 2014. "The move towards global standards". ifrs.org. IFRS Foundation and International Accounting Standards Board. 2011. Archived
Accounting
Calculation of financial risk
PwC's Demystifying IFRS 9 Impairment - 5. Measuring expected credit losses (part 1), PWC : London. Julien Temim (2016): The IFRS 9 Impairment Model and
Expected_loss
Account which records a present liability of an entity
an expense in U.S. GAAP but a liability in IFRS. In the International Financial Reporting Standards (IFRS), the treatment of provisions (as well as contingent
Provision_(accounting)
FAA-issued qualification for flight under IFR regulations
authorization required for a pilot to fly under instrument flight rules (IFR). In the United States, the rating is issued by the Federal Aviation Administration
Instrument rating in the United States
Instrument_rating_in_the_United_States
Qualification to fly aircraft under IFR regulations
qualifications that a pilot must have in order to fly under instrument flight rules (IFR). It requires specific training and instruction beyond what is required for
Instrument_rating
Nuclear reactor design
reactor). IFRs can breed more fuel and are distinguished by a nuclear fuel cycle that uses reprocessing via electrorefining at the reactor site. The IFR was
Integral_fast_reactor
Russian bank
billion rubles in state support. Beginning in 2014, it reported losses under IFRS; however, by the end of 2017, losses had decreased nearly threefold—from
Russian_Agricultural_Bank
Private US organization for accounting
Financial Reporting Standards (IFRS). The SEC staff research included including convergence with IFRS and an alternate IFRS endorsement mechanism. In the
Financial Accounting Standards Board
Financial_Accounting_Standards_Board
Original monetary value of an item
Under IFRS and US GAAP derivative financial instruments are reported at fair value, with value changes recorded in the income statement. IFRS requires
Historical_cost
Accounting financial summary
current assets definition, published 28 October 2023, accessed 15 November 2023 "IFRS VS GAAP: BALANCE SHEET AND INCOME STATEMENT". Accounting-financial-tax
Balance_sheet
the lease term by both parties. As of January 1, 2019, SIC-15 was superseded by IFRS 16. IFRS 16, paragraph 5, provides that lessees are allowed to choose
Operating_lease
Russian automotive company
the retail subdivision includes 59 show-rooms, located in 20 districts (15 in Moscow and 5 in Saint-Petersburg). They represent 20 automobile brands
Rolf_(company)
Defunct American corporation
Aeroflex acquired IFR Systems Inc, a test equipment manufacturer from Wichita, Kansas, originally founded in 1937. In 1998, IFR previously acquired
Aeroflex
Association football club in Italy
€804,285 in 2005–06. In 2006–07 season the accounting method changed to IFRS, which meant that the 2005–06 result was reclassified as net loss of €4,051
AS_Roma
Ukrainian bank (founded 1991)
Mees & Hope N.V. The bank was among the first Ukrainian bank to institute IFRS financial reporting (in 1991) and to obtain a credit rating from an international
First Ukrainian International Bank
First_Ukrainian_International_Bank
Set of accounting standards
are based on the International Financial Reporting Standards (IFRS). IPSASB adapts IFRS to a public sector context when appropriate, maintaining the original
International Public Sector Accounting Standards
International_Public_Sector_Accounting_Standards
Basic type of financial statement
of changes in equity is a very brief example prepared in accordance with IFRS. It does not show all possible kinds of items, but it shows the most usual
Statement of changes in equity
Statement_of_changes_in_equity
Italian training airplane
Retrieved 15 April 2022.{{cite web}}: CS1 maint: deprecated archival service (link) Costruzioni Aeronautiche Tecnam S.p.A. (2022). "P-Mentor Two Seater IFR Trainer"
Tecnam_P-Mentor
Airport in East Elmhurst, Queens, New York City, U.S.
the United States' most-dense and congested class B airports, LaGuardia's IFR operations are governed by an FAA slot system. Operators are granted time-sensitive
LaGuardia_Airport
Liabilities of the business that are to be settled in cash
3, published on 15 December 2012. Kieso, Donald E.; Weygandt, Jerry J.; Warfield, Terry D. (2010-06-01). Intermediate Accounting: IFRS Edition. John Wiley
Current_liability
National professional accounting body in India
GAAP with IFRS was made by the Prime Minister of India Dr. Manmohan Singh by committing in G20 to align Indian accounting standards with IFRS. As per the
Institute of Chartered Accountants of India
Institute_of_Chartered_Accountants_of_India
Application of goodwill accounting
International Accounting Standards Board governs the process through the issuance of IFRS 3. Purchase price allocations are performed in conformity with the purchase
Purchase_price_allocation
Transportation issued the following statement: USDOT issued an interim final rule (IFR) barring race- and sex-based contracting requirements from federal grants
2025 United States federal government shutdown
2025_United_States_federal_government_shutdown
End of ICL, through cruise and descent to first of: initial approach fix (IFR) or 300 m (1000 ft) above runway elevation (VFR). Maneuvering (MNV): Only
List of deadliest aircraft accidents and incidents
List_of_deadliest_aircraft_accidents_and_incidents
British telecommunications company
results in accordance with International Financial Reporting Standards (IFRS). Financial performance has been as follows: In September 2010, an investigation
Vodafone
Indian combat aircraft
Trainer - NP-5 based operational conversion trainer for the Indian Navy, with IFR-probe. Indian Navy was reported to be considering HAL's proposal to reestablish
HAL_Tejas
Robot used in manufacturing
operation worldwide according to the International Federation of Robotics (IFR). There are six types of industrial robots. Articulated robots are the most
Industrial_robot
U.S. attack helicopter
power; it has upgraded face gear transmission to handle it. It has full IFR capability and better landing gear. Composite rotor blades that completed
Boeing_AH-64_Apache
Soviet twin-engine jet fighter aircraft
with an imported avionics suite. It includes Zhuk-M radar, new avionics, an IFR probe, DRDO D-29 electronic warfare system, and enhanced RD-33 series 3 turbofan
Mikoyan_MiG-29
Russian fighter aircraft
operations at major distances from airfield, the ability of in-flight refueling (IFR) is included. Su-30SME (Flanker-H) Su-30SME is the export version of the
Sukhoi_Su-30
US military aerial refueling and transport aircraft
Arizona. The collision, which occurred as the tanker was descending on an IFR flight plan through an undercast, was struck by the civilian aircraft operating
Boeing_KC-135_Stratotanker
Russian petrochemicals company
"SIBUR REPORTS FY 2018 IFRS RESULTS" (PDF). investors.sibur.com. PAO SIBUR Holding. 21 February 2019. "SIBUR reports Q4 and FY 2020 IFRS results" (PDF). investors
Sibur
Sino-Pakistani multirole fighter aircraft
in-flight refuelling of JF-17s, the PAF has upgraded several Mirage IIIs with IFR probes for training purposes. A dual-seat, combat-capable trainer was originally
CAC/PAC_JF-17_Thunder
Major international airport serving Frankfurt am Main, Hesse, Germany
Airport (FRA)". International Airport Review. Retrieved 17 March 2023. "AIP IFR Germany". Langen: DFS Deutsche Flugsicherung GmbH. Retrieved 28 February
Frankfurt_Airport
July 6, 2021. On July 10, the CDC adopted the Infection Fatality Ratio (IFR), "the number of individuals who die of the disease among all infected individuals
COVID-19 pandemic in the United States
COVID-19_pandemic_in_the_United_States
Large German dog breed
revised and updated edition, Internationale Foederation der Rottweilerfreunde (IFR) Wilhelmitenstr. 15a, 46354 Borken, Germany, 2008 Price, Les. Rottweilers:
Rottweiler
Association football club in Derby, England
County released a statement that deal which been approved by the EFL and IFR, but Alsheikh's Lion Sport had withdrawn from the deal and that Clowes Developments
Derby_County_F.C.
New Zealand accountancy professor
Redmayne's research focuses on International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS) in public sector
Nives_Botica_Redmayne
Brazilian military transport aircraft/tanker
Armament Hardpoints: 3 with a capacity of POD Optical / IR Rafael Litening II / IFR Cobham 900E Avionics Rockwell Collins Pro Line Fusion Systems and equipment
Embraer_C-390_Millennium
Vikrant, QUAD navies to feature at IFR-MILAN in Visakhapatnam". The New Indian Express. Retrieved 16 February 2026. "IFR & MILAN-2026: Global warships make
2026 United States military buildup in the Middle East
2026_United_States_military_buildup_in_the_Middle_East
Indian Navy guided-missile destroyer
Twitter). "India's indigenous aircraft carrier INS Vikrant to steal the show in IFR 2026 in Vizag". The Times of India. 14 February 2026. ISSN 0971-8257. Retrieved
INS_Visakhapatnam
airspace to separate or segregate certain nonhazardous military activities from IFR Traffic and to identify for VFR traffic where these activities are conducted
Military_operations_area
Document filed by a pilot or flight dispatcher indicating the aircraft's flight path
Zone (ADIZ), either an IFR or a special type of VFR flight plan called a DVFR (Defense VFR) flight plan must be filed. For IFR flights, flight plans are
Flight_plan
not worry about the pilot he was one of my less useful people" Crashed in IFR weather and destroyed in England while flying too low. PZL Mi-2 General Gogol
List_of_James_Bond_vehicles
Accounting method valuing assets and liabilities at current market prices
That Is Not Active. IFRS 13, Fair Value Measurement, was adopted by the International Accounting Standards Board on May 12, 2011. IFRS 13 provides guidance
Mark-to-market_accounting
constitutes 'unavoidable costs' in the definition of onerous contract in IAS 37. IFRS Foundation, 2012. International Accounting Standard 37: Provisions, Contingent
IAS_37
American utility helicopter
type certification on July 1, 2009. The Bell 429 is capable of single-pilot IFR and Runway Category A operations. The impetus for developing the Bell 429
Bell_429_GlobalRanger
Military parade in India
the fleet review. IFR 2001 was held between 16 and 18 February 2001 while IFR 2016 was held between 4 and 9 February 2016. Both the IFRs had maritime conferences
President's_fleet_review
National airline of Russia
директора" (in Russian). Интерфакс. 8 April 2022. "AEROFLOT ANNOUNCES FY 2023 IFRS FINANCIAL RESULTS" (PDF) (Press release). Aeroflot. 5 March 2024. "Meeting
Aeroflot
Albanian bank
Holding B.V.'s shares for an undisclosed sum. "Te dhena vjetore IFRS / Annual Data as per IFRS" (XLSX). Albanian Association of Banks. Albanian Association
Credins_Bank
Design, construction, use, and application of robots
Christopher (2023). World Robotics 2023 – Industrial Robots. Frankfurt, Germany: IFR Statistical Department, VDMA Services GmbH. "Focal Points Seminar on review
Robotics
assumes control of the following classes of airports: Class C (Controlled, IFR/IFR, IFR/VFR and VFR/VFR separation, VFR: Mode C and ATC clearance required) CYUL
Montreal_Area_Control_Centre
European tactical military transport aircraft
radar is also typically installed to facilitate instrument flight rules (IFR) operations. The avionics have been designed so that the aircraft can also
Airbus_C295
Propeller driven single engine aircraft
offered as a deluxe model of the 172Q, as was the Cutlass II/Nav-Pac with IFR equipment. The 172Q was produced alongside the 172P for the 1983 and 1984
Cessna_172
Series of free software licenses
co-founder of the Institut für Rechtsfragen der Freien und Open Source Software (ifrOSS, or "Institute for legal issues regarding free and open source software"
GNU_General_Public_License
German multinational enterprise-software company
dedicated 18.2% of its total revenue to Research & Development (R&D) on a non-IFRS basis, utilizing 37,909 Full-Time Equivalent (FTE) R&D personnel (34.2% of
SAP
American financial services company
Holders - Yahoo Finance". finance.yahoo.com. Retrieved March 10, 2025. "IFR Awards 2020: The winners". Archived from the original on August 30, 2022
Morgan_Stanley
Turbine helicopter by Leonardo
(the AW109 can be flown under single or dual-pilot instrument flight rules (IFR)) and enable the use of night vision goggles (NVG) to conduct day-or-night
AgustaWestland_AW109
International financial reporting standard
in IFRS 7, the measurement categories defined here must be clearly identified. IASB. IAS 39, Paragraph 1. IASB. IAS 39, Paragraph IN1. IASB. IFRS 9, Paragraph
IAS_39
South Korean family-run business conglomerate
International Financial Reporting Standards (IFRS). Adapted to the domestic context, these standards were adopted as K-IFRS, which was selectively applied starting
Chaebol
rights—in compliance with International Financial Reporting Standard 10 (IFRS 10): Consolidated Financial Statements. §: The reported figures are based
List of banks in the United Kingdom
List_of_banks_in_the_United_Kingdom
1964 transport helicopter family by Sikorsky
and Rescue (CSAR) missions. Version CH-53GS is equipped with modernized IFR equipment, additional exterior fuel tanks, low-flight night vision cockpit
Sikorsky_CH-53_Sea_Stallion
2026 Iran war sinking of Iranian ship
India thereafter deployed INS Tarangini and INS Ikshak from Kochi – both IFR 2026 participants – as well as its P-8I Neptune long-range maritime patrol
Sinking_of_IRIS_Dena
Protein family
iron-responsive element-binding proteins, also known as IRE-BP, IRBP, IRP and IFR , bind to iron-responsive elements (IREs) in the regulation of human iron
Iron-responsive element-binding protein
Iron-responsive_element-binding_protein
Set of arrival waypoints used in aviation
instrument flight rules (IFR) flight plan just before reaching a destination airport. A STAR is an air traffic control (ATC)-coded IFR arrival route established
Standard terminal arrival route
Standard_terminal_arrival_route
Accounting measure of a company's profitability
the balance sheet (and depreciated in the profit and loss statement) since IFRS 16, its expenses are often still adjusted back into EBITDA given they are
Earnings before interest, taxes, depreciation and amortization
Earnings_before_interest,_taxes,_depreciation_and_amortization
IFRS 15
IFRS 15
IFRS 15
IFRS 15
IFRS 15
IFRS 15
IFRS 15
IFRS 15
IFRS 15