Applying IFRS - EY

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Applying IFRSJoint transition Resource Group for Revenue Recognition - items of general agreementUpdated June 2016Joint transition Resource Group for Revenue Recognition items of general agreement Updated June Step 1: Identify the contract(s) with a customer .................................... Collectability ........................................ ........................................ ........ Contract enforceability and termination clauses .................................... 52. Step 2: Identify the performance obligations in the contract ................... Identification of performance obligations ........................................ ...... Stand-ready obligations.

Applying IFRS Joint Transition Resource Group for Revenue Recognition - items of general agreement Updated June 2016

  Transition, Ifrs, Applying, Applying ifrs