Search results with tag "Contracts with customers"
Revenue from Contracts with Customers - ASC
www.asc.gov.sgcontracts with customers. Specifically, FRS 115 requires an entity to provide information about: (a) revenue recognised from contracts with customers, including the disaggregation of revenue into appropriate categories; (b) contract balances, including the opening and closing balances of …
Revenue from Contracts with Customers
www.aasb.gov.aucontracts (or performance obligations) within that portfolio. When accounting for a portfolio, an entity shall use estimates and assumptions that reflect the size and composition of the portfolio. Scope 5 An entity shall apply this Standard to all contracts with customers, except the following:
Revenue from Contracts with Customers
www.aasb.gov.auCombination of contracts 17 . Contract modifications 18 – 21 . Identifying performance obligations 22 – 23 . Promises in contracts with customers 24 – 25 . Distinct goods or services 26 – 30 . Satisfaction of performance obligations 31 – 34 . Performance obligations satisfied over time 35 – …
Revenue from Contracts with Customers (Topic 606)
asc.fasb.orgcontracts with customers to transfer goods or services (that are an output of the entity’s ordinary activities) in exchange for consideration. What Are the Main Provisions and How Are Those an Improvement? The core principle of the guidance in Topic 606 is …
ASU 6x9 Final Template - asc.fasb.org
asc.fasb.orgAn Amendment of the FASB Accounting Standards Codification® No. 2014-09 May 2014 Revenue from Contracts with Customers (Topic 606) Financial Accounting …
IFRS AND U.S. GAAP Issues In-Depth - execed.kpmg.com
www.execed.kpmg.comIFRS AND U.S. GAAP Issues In-Depth . Revenue from Contracts with Customers . September 2014 kpmg.com
IFRS in your pocket 2016 - CASPlus - 网站首页
www.casplus.comof IFRS 15 Revenue Recognition for Contracts with Customers.The IASB has deferred the application of IFRS 15 by a year and is now effective from 1 January 2018. And in other developments …