16 апр. 2021 г. · IFRS 15 - Revenue from Contract with Customers (replaced IAS 18 and IAS 11) provides a revenue recognition model for the type of contract “Repurchase Agreement”

1 окт. 2023 г. · The contract includes a call option that gives the entity the right to repurchase the asset for CU1.1 million on or before 31 December 20X7.

They affect all entities that enter into contracts to provide goods or services to their customers, unless the contracts are in the scope of other IFRSs or US ...

1 нояб. 2022 г. · This handbook provides a detailed analysis of the revenue standard, IFRS 15 Revenue from Contracts ... An entity has executed a repurchase ...

Based on IFRS 15, the repurchase transaction should be treated as a financing arrangement that does not give rise to revenue. Therefore, no revenue would be ...

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Опубликовано: 5 окт. 2020 г.

4 янв. 2024 г. · A repurchase agreement is a contract where an entity sells an asset and simultaneously commits to, or reserves the right to, reacquire the asset ...

Repurchase agreements. A repurchase agreement is a contract in which an entity sells an asset and also promises or has the option (either in the same ...

29 янв. 2013 г. · The sale agreement includes a call option with a repurchase price that is 25% higher than the original sales price that can be exercised at any ...

Repurchase agreements. IE314 Example 62 illustrates the requirements in paragraphs B64–B76 of IFRS 15 on repurchase agreements. Example 62–Repurchase agreements. IFRS 15 Revenue from... · Contract modifications IE18...