Thursday 1 June 2017


12:00 pm


1.5 hours

Session Topic

New AASB 15 (Part 3) – recognise revenue

The last in the series, this session addresses AASB 15 Revenue from Customer Contracts, and covers step five of the process. It answers the questions:

  • Are performance obligations satisfied over time or a point in time? • How does an entity monitor progress? and
  • Does percentage of completion still exist?
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This session is presented by:

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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).