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this is a lecture from open tuition to benefit from the lecture you should download the free lecture notes from open tuition calm but Im gonna go through and introduce one of the newer accounting standards now depending upon when you studied 4f7 your financial reporting will depend upon whether or not youve actually already covered IFRS 15 before if youve studied f7 recently then you will have studied IRS 15 if you studied f7 a long time ago then you would have possibly studied under is 18 and is 11 so therefore IFRS 15 will be entirely new to you so what Im gonna go through and do is to make sure that we cover everything and cover what people have or may not have covered previously Im just gonna assume that weve never done IRS 15 before okay so for those of you who have gone through and seen it before an f7 its good to recap the fundamental principles and what were talking about and then for those of you who have never seen IFRS 15 before youre in luck were gonna go through