In order to fulfil the capitalisation criterion as required in IFRS 15:95(b), the cost incurred has to be used in satisfying the performance obligation in the future. During the process of construction, there is no resource created in order to satisfy the performance obligation in the future....
The supplier is able to recharge the cost of training from the customer, but the training is not a performance obligation of the contract. Of the 17 responses to the tentative Agenda Decision, 9 agreed with not developing an Interpretation or amending IFRS 15. Some respondents questioned the ...
so as per IFRS 15 we would recognize the revenue as per performance obligation is met and the sales commission is capitalized by creating asset debit to credit capitalized cost. so, please understand me if company needs to present Deferred commission asset as contract asset or under trade & ...
42 IAS 23 Borrowing cost Part-1 Financial Reporting ACCA #fr #acca #f7 03:26 IAS 23 Borrowing cost Part-1 Financial Reporting ACCA #fr #acca #f7-2 15:53 IAS 33 Earnings per share Part-1 Financial Reporting ACCA #fr #f7 #acca 10:34 IAS 33 Earnings per share Part-2 Financial ...
Cumulative effect of IFRS 15 and IFRS 16 on maritime company financial statements: a hypothetical case Companies preparing their financial statements under International Financial Reporting Standards (IFRS) have to adopt the newly issued IFRS 15鈥擱evenue fr... N Belesis,J Sorros,A Karagiorgos,....
The purpose of quality assurance on software projects is to achieve high quality products on schedule, within cost, and in compliance with contract requirements. However, historically, the effectiveness of these activities on software pr... PC Belford,C Broglio - 《Acm Sigmetrics Performance Evaluati...
D、CPM(COST PER MILLE) 点击查看答案 第11题 A—Personnel DepartmentB—Human Resource DepartmentC—Sales DepartmentD—Product Development D A—Personnel Department B—Human Resource Department C—Sales Department D—Product Development Department E—Chairman of the Board F—President(Am E.) G—Public...
• For IFRS, if the lease term is less than or equal to 12 months, but there is a purchase option created at commencement. Procedure 1. Set Initial Direct Cost, Dismantle Cost, and Dismantle Cost if there are any. Tip: Dismantle Cost adds on the initial lease is included as part of...
Get your discount code >> Reader Interactions Comments YOGZILsays February 14, 2022 at 8:28 am Hi Will this benefit me am doing CPA from KENYA. Log in to Reply are these chapters not examinable on FR papers and carried to SBR?
for staffoftheLegislative Council Secretariat in 2004 and 2005, cost-saving measures underOEE,revisedrateofcontractgratuity for new appointees and recommendationsoftheWorking Group to Review the Structure [...] legco.gov.hk legco.gov.hk 曾徵詢 職員意見的重要事項包括2004及2005年立 法會秘書處職...