A practical guide to contract assets and liabilities under IFRS 15 — how they differ from receivables, capitalising contract costs, disclosures, and the IFRS 9 link.
Accounting · Topic
Revenue & Financial Instruments
Expert guides, analysis and tool comparisons on Revenue & Financial Instruments from the kurums.com Accounting desk — written for business decision-makers and updated as the market moves.
- 5 guides
- Updated Jun 19, 2026
Latest in Revenue & Financial Instruments
All guides
Hedge Accounting Under IFRS 9: Fair Value, Cash Flow and Net Investment Hedges
A practical guide to hedge accounting under IFRS 9 — fair value, cash flow, and net investment hedges, qualifying conditions, and when it is worth the effort.
Expected Credit Loss Under IFRS 9: The Three-Stage Model Explained
A practical guide to the IFRS 9 expected credit loss model — the three-stage approach, the simplified receivables matrix, ECL inputs, economic scenarios, and governance.
IFRS 9 Financial Instruments: Classification, Impairment and Hedging Explained
A practical guide to IFRS 9 — the three classification categories, the expected credit loss model, financial liabilities, and hedge accounting for finance leaders.
IFRS 15 Revenue Recognition: The Five-Step Model Explained
A practical guide to IFRS 15 revenue recognition — the five-step model, performance obligations, transaction price, over-time vs point-in-time, and disclosures.