1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 15: Revenue from Contracts with Customers
  2. IFRS 15: Basis for Conclusions
  3. Scope (paras. BC28-BC66)
Previous Next

Scope (paras. BC28-BC66)

Comparing proposed amendment...
BC28-BC30
Definition of a contract (Appendix A) (paras. BC31-BC46H)
Accounting for contracts that do not meet the criteria in paragraph 9 (paras. BC47-BC49)
Wholly unperformed contracts (paras. BC50-BC51)
Definition of a customer (paragraph 6 and Appendix A) (paras. BC52-BC57)
Exchanges of products to facilitate a sale to another party (paragraph 5(d)) (paras. BC58-BC59)
Contracts with customers outside the scope of the requirements (paragraph 5) (paras. BC60-BC63)
Contracts partially within the scope of other Standards (paragraph 7) (paras. BC64-BC66)
Previous Next