Example: bachelor of science
Contract Price Adjustment
Found 1 free book(s)
Lease modifications extending the lease term - Deloitte
www2.deloitte.com‘commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand-alone price to reflect the circumstances of the particular contract’ (IFRS 16.44(b)). For ease of reference, that notion has been shortened to an increase in consideration that is ‘at market rates’ throughout this publication.