Thursday 16 November 2017


12:00 pm


1.5 CDP hours

Session Topic

Accounting for sale of goods under AASB 15

For December balancers, 31 December 2017 is the comparative period for AASB 15 Revenue from Customer Contracts. Accounting for sale of goods is not as simple as it was under of AASB 118 Revenue. The session will address:

  • Transitional decisions
  • Performance obligations, variable consideration, refund liabilities (with examples)
  • System information requirements for measurement and disclosure, and
  • What should be included in your detailed accounting policy.
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This session is presented by:

Corporate Headshot

Carmen Ridley

Principal | Australian Financial Reporting Solutions

Carmen has an excellent knowledge of financial reporting through significant experience with a number of major accounting firms in both the external audit and technical divisions and spending significant time analysing and interpreting accounting standards for clients.

Carmen is a former Board member of the AASB (2012 – 2020) and a former member of the IFRS for SME implementation committee (2020 – 2023).