Illustrative IFRS consolidated financial statements for 2019 year ends. This publication illustrates the financial reporting requirements that would apply to a ...

1 окт. 2023 г. · IFRS 15 provides a comprehensive framework for recognising revenue from contracts with customers.

Paragraph 26 of IFRS 15 provides examples of distinct goods and services, including “granting options to purchase additional goods or services (when those ...

1 окт. 2023 г. · PwC illustrative financial statements. IFRS example year end accounts ... Reproduced by PwC with the permission of the IFRS Foundation.

The IASB also published more than 60 illustrative examples that accompany IFRS 15. We list these examples in Appendix B to this publication and provide ...

1 нояб. 2022 г. · This handbook provides a detailed analysis of the revenue standard, IFRS 15 Revenue from Contracts with Customers, including insights and ...

31 дек. 2015 г. · This publication illustrates the types of disclosures that would be required if a fictitious company, VALUE IFRS Plc, had decided to adopt IFRS ...

Revenue - IFRS 15 handbook. Detailed guidance, illustrative examples and extensive discussion of the areas that companies have found most complex. Download.

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Опубликовано: 13 мар. 2023 г.

Consider the following simplified example. Mobile operator M regularly sells a two- year, network service contract ('SIM-only') for €30 per ...