For the sale of goods, IFRS standards do not permit revenue recognition prior to delivery. IFRS does, however, permit revenue recognition after delivery. There are situations when there are uncertainties regarding the costs associated with future costs, violating the fifth criteria for revenue recognit...
EY Applying IFRS - IFRS 15 Revenue from Contracts with Customers - A Closer Look at The New Revenue Recognition Standard updated Oct 2017 热度: Needed,ProcessOwnership Sinceitisincreasinglyunderstoodthatisdiffi- culttodifferentiateonthebasisof“whatwe ...