IAS 18: Revenue

Superseded by IFRS 15: Revenue from Contracts with Customers for annual reporting periods beginning on or after 1 January 2018.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

	Scope (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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