Search results with tag "From 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 A guide to IFRS 15
www2.deloitte.comfrom contracts with customers. What has changed? IFRS 15 is a complex Standard, introducing far more prescriptive requirements than were previously included in the IFRSs that it replaces (IAS 18 Revenue, IAS 11 Construction Contracts and a number of Interpretations related to those Standards) and, therefore, it may result in substantial
Revenue from Contracts with Customers IFRS 15
www.ifrs.orgIFRS 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.
IFRS 15 Revenue from Contracts with Customers
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
Revenue from Contracts with Customers …
www.assb.gov.sgRevenue from Contracts with Customers Illustrative Examples STATUTORY BOARD FINANCIAL REPORTING STANDARD SB-FRS 115