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IAS 18: RevenueScope (paras. 1-6)Definitions (paras. 7-8)Measurement of revenue (paras. 9-12)Identification of the transaction (para. 13)Sale of goods (paras. 14-19)Rendering of services (paras. 20-28)Interest, royalties and dividends (paras. 29-34)Disclosure (paras. 35-36)Effective date (paras. 37-43)IAS 18: Illustrative Examples
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Version date: 10 February 2017 - onwards

IAS 18: Illustrative Examples

Superseded by IFRS 15: Revenue from Contracts with Customers for annual reporting periods beginning on or after 1 January 2018.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

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