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IFRS 15 Revenue from Contracts with Customers - Deloitte
www2.deloitte.comIFRS 15 Revenue from Contracts with Customers — Your Questions Answered. 4. Identifying Performance Obligations. 13 . How should an entity determine whether a promise is a distinct performance obligation and should be accounted for separately or whether it should be bundled with other promises to be included in the application of the remaining
Identification Checklist for Individual Customers
www.westpac.com.auIdentification Checklist for Individual Customers. Primary Non-Photographic Identification Documents Australian birth certificate (or extract) issued by a state or territory Foreign birth certificate* issued by a foreign government, the United Nations or an agency of the United Nations