Transcription of Applying IFRS - EY
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Applying IFRS - EY
Applying IFRSJ oint Transition Resource Group for Revenue Recognition - items of general agreementUpdated June 2016 Joint 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 .. Series of distinct goods and services .. Gross versus net revenue amounts billed to customers .. Customer options for additional goods and services .. 113.
Applying IFRS Joint Transition Resource Group for Revenue Recognition - items of general agreement Updated June 2016
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