Revenue recognition: working out how much of a contract you have actually earned, and when.
The challenge
Revenue gets complicated long after signature.
Bundled promises
Multiple goods and services make it hard to identify obligations and timing.
Discounts, rebates and usage-based pricing
Variable consideration means the final price isn't known upfront. Estimates shift, and revenue shifts with them.
Contract modifications
Changes, renewals and scope shifts disrupt revenue schedules and records.
The IFRS 15 chain
One controlled path from contract to disclosure.
A consistent, auditable process that connects data, judgement and calculations to reliable outcomes.
- 1
Customer contracts
Capture complete customer agreements.
- 2
Promised goods & services
Identify the goods and services promised.
- 3
Performance obligations
Determine distinct performance obligations.
- 4
Transaction price & standalone selling price (SSP) allocation
Allocate the transaction price across each promise consistently.
- 5
Fulfilment, billing & modification
Track fulfilment and every contract change.
- 6
Revenue schedules & balances
Maintain current revenue schedules.
- 7
Sub-ledger & general ledger
Post controlled accounting entries.
- 8
Reporting & disclosures
Produce reliable reporting and disclosures.
What Hamilton CEM handles
Recognition
Identify performance obligations and recognise revenue when obligations are satisfied.
Pricing
Model variable consideration, discounts and constraints with rigour.
Revenue modeling
Build accurate schedules across time, scenarios and fulfilment patterns.
Adjustments
Capture modifications, true-ups and re-estimates end-to-end.
Lifecycle
Manage every event across the contract lifecycle with an audit trail.
Expected vs actual
Planned vs actual in one view.
Refine estimates as variable consideration, returns, modifications and fulfilment events change. Keep revenue right.
Built for complex contracts across industries
Trusted where contracts are complex.
Make contract economics visible.
Talk to us about bringing predictive accounting to your contract lifecycle.
Explore the standards
