IFRS 15 – Ricavi provenienti da contratti con i clienti: il trasferimento del controllo come elemento alla base dei nuovi principi sul riconoscimento dei ricavi


Under IFRS 15 – Revenue from Contracts with Customers, mandatorily effective for periods commencing on or after 1 January 2018, an entity only recognises revenue when it satisfies an identified performance obligation by transferring a promised good or service to a customer. A good or service is considered to be transferred when the customer obtains control. Recognising revenue upon a transfer of control is a different approach from the ‘risks and rewards’ model that existed in previous IFRS (i.e. IAS18 and IAS11). This paper explores the concept of control in IFRS 15 and in other current developments in the IFRS literature (i.e. New Conceptual Framework for Financial Reporting).


  • INTERNATIONAL ACCOUNTING STANDARD BOARD, Revenue from Contracts with Customers, 2014.
  • INTERNATIONAL ACCOUNTING STANDARD BOARD, Conceptual Framework for Financial Reporting, 2018.
  • IFRS INTERPRETATIONS COMMITTEE, IFRIC Update, http://www.ifrs.org/news-and-events/updates/ifric-updates/, Marzo 2018.
  • EY IFRS CORE TOOLS, IFRS Update of standards and interpretations in issue at 31 March 2018, http://www.ey.com/GL/en/Issues/IFRS/Issues_GL_IFRS_NAV_Core-tools-library, 2018.
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