The objective of IFRS 15 appears straightforward. Deloitte describes it simply as: “Establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a customer.”

But CFOs and their finance functions are discovering that, while clear in principle, IFRS 15 is anything but that in practice. Read this whitepaper to find out more.