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Basis for Conclusions International Financial …

Basis for Conclusions International Financial reporting Standard May 2014 ifrs 15 Revenue from Contracts with CustomersBasis for Conclusions onIFRS 15 Revenue from Contracts withCustomersThis Basis for Conclusions accompanies ifrs 15 Revenue from Contracts with Customers(issuedMay 2014; see separate booklet) and is published by the International Accounting StandardsBoard (IASB).Disclaimer: the IASB, the ifrs Foundation, the authors and the publishers do not acceptresponsibility for any loss caused by acting or refraining from acting in reliance on thematerial in this publication, whether such loss is caused by negligence or Financial reporting Standards (including International Accounting Standardsand SIC and IFRIC Interpretations), Exposure Drafts and other IASB and/or ifrs Foundationpublications are copyright of the ifrs 2014 ifrs Foundation ISBN for this part: 978-1-909704-35-0; ISBN for the set of three parts: 978-1-909704-33-6 All rights part of this publication may be translated, reprinted, reproducedor used in any form either in whole or in part or by any electronic, mechanical or othermeans, now known or hereafter invented, including photocopying and recording, or in anyinformation storage and retrieval system, without prior permission in writing from theIFRS approved text of International Financial reporting Standards and other IASB publications is that published by the IASB in the English language.

Basis for Conclusions International Financial Reporting Standard® May 2014 IFRS 15 Revenue from Contracts with Customers

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