IFRIC 18: Transfers of Assets from Customers

Superseded by IFRS 15: Revenue from Contracts with Customers for annual reporting periods beginning on or after 1 January 2018. Earlier application is permitted.

Comparing proposed amendment...


	References
	Background (paras. 1-3)
	Scope (paras. 4-7)
	Issues (para. 8)
	Consensus (paras. 9-21)
	Effective date and transition (para. 22)
	Appendix: Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards (as revised in 2008)
	IFRIC 18: Illustrative Examples
	IFRIC 18: Basis for Conclusions

Document overview