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Revenue from Contracts with Customers - The Hong Kong ...

Revenue from Contracts with Customers hong kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019 August 2022 Revenue FROM Contracts W ITH Customers Copyright 2 HKFRS 15 (2022) COPYRIGHT Copyright 2022 hong kong Institute of Certified Public Accountants This hong kong Financial Reporting Standard contains IFRS Foundation copyright material. Reproduction within hong kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning reproduction and rights for commercial purposes within hong kong should be addressed to hong kong Institute of Certified Public Accountants, 37/F.

IN1 Hong Kong Financial Reporting Standard 15 Revenue from Contracts with Customers (HKFRS 15) establishes principles for reporting useful information to users of financial ... performance obligation by transferring a promised good or service to a customer (which is when the customer obtains control of that good or service). The amount

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