Transcription of Revenue from Contracts with Customers IFRS 15
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ifrs 15 Revenue from Contracts with CustomersIn April 2001 the International Accounting Standards Board (Board) adoptedIAS 11 Construction Contracts and IAS 18 Revenue , both of which had originally been issuedby the International Accounting Standards Committee (IASC) in December 1993. IAS 18replaced a previous version: Revenue Recognition (issued in December 1982). IAS 11 replacedparts of IAS 11 Accounting for Construction Contracts (issued in March 1979).In December 2001 the Board issued SIC-31 Revenue Barter Transactions Involving AdvertisingServices. The Interpretation was originally developed by the Standards InterpretationsCommittee of the IASC to determine the circumstances in which a seller of advertisingservices can reliably measure Revenue at the fair value of advertising services provided ina barter June 2007 the Board issued IFRIC 13 Customer Loyalty Programmes.
IFRS 15 Revenue from Contracts with Customers In April 2001 the International Accounting Standards Board (Board) adopted IAS 11 Construction Contracts and IAS 18 Revenue, both of which had originally been issued by the International Accounting Standards Committee (IASC) in December 1993.
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