Lesson · IFRS 15
Steps 1 and 2: the contract and performance obligations
A preview of this lesson in IFRS 15.
11 minutes Standard as at 18 October 2026
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IFRS and SAM, one requirement at a time
Each week you get the Institute's new articles: one requirement of IFRS 17, IFRS 9, IFRS 15, IFRS 18 or SAM, worked on a South African case. You start with the free IFRS 18 readiness checklist, ten areas to work through before IFRS 18 takes effect, each with its paragraph reference.