If it loses control of the asset, the repurchase agreement would be executory and the entity would identify a single executory contract asset or liability.

The entity has no contractual obligation to pay bonuses, but management judge that withholding the bonuses would cause such damage to employee relationships ...

The unfulfilled portion of the contract will continue to be executory. This is consistent with the requirements of IFRS 15. Accordingly, the staff think that no.

1 окт. 2023 г. · Executory contracts are contracts under which neither party has performed any of its obligations or both parties have partially performed ...

3 июн. 2014 г. · Executory contracts are defined in IFRS as: ... executory contract liability would be measured applying the measurement requirements of IAS 37.

Executory contracts are contracts under which neither party has performed any of its obligations or both parties have partially performed their obligations to ...

1 In International Financial Reporting Standards (IFRS), executory contracts ... accounting for a PPA as an executory contract is the desired accounting method.

18 нояб. 2024 г. · Executory contracts are defined as agreements where neither party has performed any of its obligations, or both parties have only partially met ... Present obligation · Decommissioning provisions

31 дек. 2022 г. · Executory contracts encompass commitments to purchase goods or to deliver services where performance has not yet happened. An executory contract ...