1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 15: Revenue from Contracts with Customers
  2. IFRS 15: Basis for Conclusions
  3. Identifying the contract (paragraphs 9-16) (paras. BC67-BC83)
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Identifying the contract (paragraphs 9-16) (paras. BC67-BC83)

Comparing proposed amendment...
BC67-BC68
Applying IFRS 15 at a portfolio level (paras. BC69-BC70)
Combination of contracts (paragraph 17) (paras. BC71-BC75)
Contract modifications (paragraphs 18-21) (paras. BC76-BC83)
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