3165 30 jun grant thornton Insights into IFRS 15 Big 4 deep-dive on a core IFRS 15 technical question; useful reference for revenue recognition judgements. 6

0012 27 apr grant thornton Principal versus agent considerations Big 4 deep-dive on a persistent IFRS 15 application question; resolves real classification disputes in practice. 7

0006 21 apr grant thornton Step 2 – Identifying a performance obligation Big 4 practitioner guidance on IFRS 15 step-by-step implementation. Standard reference material; worth knowing but not urgent. 4