Revenue Audit·Engagement 03 of 05
Cut-Off and Completeness
Period-end cut-off, revenue recognised over time versus at a point in time under IFRS 15, deferred revenue release, and unbilled receivable reconciliation.
What we do
Period-end cut-off, revenue recognised over time versus at a point in time under IFRS 15, deferred revenue release, and unbilled receivable reconciliation. The contract may say "monthly revenue"; the books may recognise it differently.