IFRS15Revenuefromcontractswithcustomerswasissued inMay2014.ItistheresultofajointIASBandFASB o general,leadingtoalotofdiversityinpractice,andthe FASBregulations,whichweretoonumerous. IFRS15 IFRS15replacesbothIAS18RevenueandIAS11 Constructioncontracts.Itiseffectiveforreportingperiods beginningonorafter1January2017....
768 Contracts where performance obligations are satisfied over time These contracts are generally construction contracts, and it is possible that you will see this term used as the old standard, IAS 11 used it. A company is building a large tower block that will house offices, under a contract...
Most construction contracts will contain just ONE performance obligation, because the contract would be to build or construct something for the customer and is negotiated as a whole package where a customer has no choice than to get the full package from the supplier. ...
Construction ContractsIAS 18 RevenueIFRIC13CustomerLoyaltyProgrammesIFRIC 13 Customer Loyalty ProgrammesIFRIC 15 Agreements for the Construction of Real EstateIFRIC 18 Transfers of Assets from Customers, andSIC‐31Revenue—BarterTransactionsInvolvingSIC31 RevenueBarter Transactions Involving Advertising Services7...
IFRS 15 replaces both IAS 18 Revenue and IAS 11Construction contracts. It is effective for reporting periods beginning on or after 1 January 2017. Under IFRS 15 the transfer of goods and services is based upon the transfer of control, rather than the transfer of risks and rewards as in ...
特殊目的个体 241 Constructioncontract 建造合约 242 Construction Contracts 建造合约 243 Constructive obligation 推定义务 244 Contingency 或有/ 或有事项 245 Contingent asset 或有资产 10 「重要会计用语中英对照」 246 Contingent liability 或有负债 247 Contingent rent 或有租金 248 contingent settlement ...
2008. Rethinking revenue recognition: The case of construction contracts under International Financial Reporting Standards. International Journal of Revenue Management 2 (1): 1–22. Article Google Scholar Ernst and Young 2016. Revenue from contracts with customers: a summary of IFRS 15 and its ...
and providing detailed guidance on when it is appropriate to capitalise such costs; whereas previously [IAS 11] provides specific requirements for accounting for construction contracts, such contracts are accounted for in accordance with the general principles of [IFRS 15]; the recognition of interest...
management=mgt, 不解释IASB、FASB等会计人士默认熟悉的组织。同时，在翻译过程中，译者参考了专业组织文献如《德勤会计聚焦》等，并从中摘选了一些图片。背景介绍 On 28 May 2014, IASB, as a result of the joint project w/ FASB, issued IFRS 15, Revenue from Contracts w/ Customers. Application of ...
5. Recognising Revenue for Real Estate Construction Contracts: An Interpretation of IFRS 15 [D] . Sibanda, Yolanda. 2019 机译:认识到房地产建设合同的收入:IFRS 15的解释 6. Time-to-onset of antifracture efficacy and year-by-year persistence of effect of zoledronic acid in women with oste...