IFRS 15 impacts for technology, media and telecommunications (TMT) companies

Entities in the technology, media and telecommunications (TMT) industries include a wide variety of companies that provide a large range of goods and services to customers. The new revenue standard, IFRS 15 Revenue from Contracts with Customers, applicable for annual periods beginning on or after 1 January 2018, is likely to result in changes in the timing of revenue recognition for many TMT entities, particularly where multiple services are provided to customers.

Our series of articles below on what IFRS 15 will mean for the TMT industries addresses some of the common impacts we expect to see when the new standard is first adopted:

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