Revenue for Telecoms

More documents

Recommendations

Info

188 | Revenue for Telecoms – Issues In-Depth | Guidance referenced in this publication US GAAP guidance referenced in this publication Topic 944 Topic 980 Financial Services—Insurance Regulated Operations SEC Staff Accounting Bulletin Topic 11.M, Miscellaneous Disclosures: Disclosure Of The Impact That Recently Issued Accounting Standards Will Have On The Financial Statements Of The Registrant When Adopted In A Future Period SEC Staff Accounting Bulletin Topic 13, Revenue Recognition SEC Regulation S-K, Item 301, Selected Financial Data SEC Regulation S-X, Rule 5-03(b), Income Statements Home © 2016 KPMG LLP, a Delaware limited liability partnership and the US member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved. © 2016 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.
Revenue for Telecoms – Issues In-Depth | 189 Acknowledgments | Acknowledgments This publication has been produced jointly by the KPMG International Standards Group (part of KPMG IFRG Limited), KPMG LLP US and KPMG LLP Canada. We would like to acknowledge the efforts of the main contributors of this publication. Valerie Boissou Karyn Brooks Allison McManus Jason Waldron United States Canada Canada United States We would also like to thank others for the time that they generously committed to this publication. Brian K. Allen Irina Ipatova Prabhakar Kalavacherla (PK) Paul Munter Brian O’ Donovan Dan Wilson United States International Standards Group United States United States International Standards Group Canada KPMG Global IFRS Revenue Recognition and Provisions Topic Team Brian K. Allen Enrique Asla Garcia Phil Dowad Lise du Randt Laura Galbiati Kim Heng Ramon Jubels Prabhakar Kalavacherla (PK) Reinhard Klemmer Vijay Mathur Annie Mersereau Brian O’Donovan Anne Schurbohm Sachiko Tsujino United States Spain Canada South Africa Switzerland Australia Brazil United States Singapore India France International Standards Group Germany Japan © 2016 KPMG LLP, a Delaware limited liability partnership and the US member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved. © 2016 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved. Home
Page 1 and 2:
Revenue for Telecoms Issues In-Dept
Page 3 and 4:
Facing the challenges The new reven
Page 5 and 6:
Revenue for Telecoms - Issues In-De
Page 7 and 8:
Page 9 and 10:
Page 11 and 12:
Page 13 and 14:
Page 15 and 16:
Page 17 and 18:
Page 19 and 20:
Page 21 and 22:
Page 23 and 24:
Page 25 and 26:
Page 27 and 28:
Page 29 and 30:
Page 31 and 32:
Page 33 and 34:
Page 35 and 36:
Page 37 and 38:
Page 39 and 40:
Page 41 and 42:
Page 43 and 44:
Page 45 and 46:
Page 47 and 48:
Page 49 and 50:
Page 51 and 52:
Page 53 and 54:
Page 55 and 56:
Page 57 and 58:
Page 59 and 60:
Page 61 and 62:
Page 63 and 64:
Page 65 and 66:
Page 67 and 68:
Page 69 and 70:
Page 71 and 72:
Page 73 and 74:
Page 75 and 76:
Page 77 and 78:
Page 79 and 80:
Page 81 and 82:
Page 83 and 84:
Page 85 and 86:
Page 87 and 88:
Page 89 and 90:
Page 91 and 92:
Page 93 and 94:
Page 95 and 96:
Page 97 and 98:
Page 99 and 100:
Page 101 and 102:
Page 103 and 104:
Page 105 and 106:
Page 107 and 108:
Page 109 and 110:
Page 111 and 112:
Page 113 and 114:
Page 115 and 116:
Page 117 and 118:
Page 119 and 120:
Page 121 and 122:
Page 123 and 124:
Page 125 and 126:
Page 127 and 128:
Page 129 and 130:
Page 131 and 132:
Page 133 and 134:
Page 135 and 136:
Page 137 and 138:
Page 139 and 140: Revenue for Telecoms - Issues In-De
Page 189: Revenue for Telecoms - Issues In-De
show all

Revenue for Telecoms

Create successful ePaper yourself

Delete template?

Save as template?