Navigating the changes to IFRS 2026
Insights into IFRSWe have released the 2026 edition of our annual publication Navigating the Changes to IFRS, updated for the changes to IFRS Accounting Standards issued in 2025.
IFRS 15 or FRS 115 introduced in 2018 changed the revenue recognition rules significantly for software and cloud services companies.
In this webinar, our financial reporting specialist will explore common questions around revenue recognition from the perspective of companies in the software and cloud services sector.
Key focus areas include:
- Can promised customisation and installation services be considered separately from the related software sale?
- Should revenue on a time-based licence be recognised over time, or at a point in time?
- In Software-as-a-Service (“SaaS”) delivery models, can the licence and hosting be separated?
Please reach out to Chetan Hans if you would like to know more about revenue recognition rules for software and cloud services companies.
Speaker
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![Chetan Hans]()
Partner – Head of CFO Advisory
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