1. Contract spine & obligation map
Dissect a live-style agreement, list performance obligations, and draft the first evidence index.
Flagship program
IFRS 15 Recognition Audit Lab
A five-module cohort that turns contract packs into readable revenue recognition financial audit support files — judgments tagged, evidence linked, limitations logged.
Reserve interest
Modules
2. Transaction price & allocation notes
Allocate consideration with transparent workings and document discounts that affect audit sampling.
3. Timing, cut-off, and sample design
Build period-end tests that external reviewers can re-perform without a guided tour.
4. Modifications & variable consideration
Practice catch-up entries and constraint assessments using Malaysia SME renewals.
5. Binder rehearsal & limitation log
Assemble the recognition desk pack and rehearse answers for common auditor probes.
Learning outcomes
- Produce a binder spine with owners, dates, and source links for each material contract.
- Explain recognition timing in plain language a non-specialist CFO can follow.
- Design a cut-off sample that matches your revenue profile, not a generic checklist.
- Maintain a limitation log when legal or systems constraints block a full conclusion.
Lina Ong, CA(M)
Former Big Four audit senior manager focused on revenue engagements across ASEAN tech and manufacturing clients. Now designs Logicflow Core desk labs from Petaling Jaya.
MYR 3,920 / cohort seat
Team retainers listed on pricing. Payment handled offline after confirmation.
FAQ
Do I need IFRS 15 experience already?
You should know the five-step model at a working level. We spend time on audit support craft, not introductory vocabulary drills.
Can this replace our external advisors?
No. A real limitation of this program is that we do not issue opinions or resolve principal-versus-agent disputes that require legal interpretation. We teach how to document and escalate those items cleanly.
What software do you assume?
None specific. Exercises export to spreadsheet and PDF so teams on varied ERPs can participate.
Reviews from this program
“Module 3’s sample design stopped us from over-testing tiny invoices while missing two large late shipments.”
Rina · Revenue accountant, Petaling Jaya
★★★★☆
Binder rehearsal was excellent. I wanted one more hour on usage-based constraints — we covered the idea, but my product mix is denser than the case file.
Client in B2B software