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 performance obligations (paras. BC84-BC116U)
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Identifying performance obligations (paras. BC84-BC116U)

Comparing proposed amendment...
Definition of a performance obligation (Appendix A) (paras. BC84-BC86)
Identifying the promised goods or services (paragraphs 24-25) (paras. BC87-BC93)
Identifying when promises represent performance obligations (paragraphs 22-30) (paras. BC94-BC112)
A series of distinct goods or services that are substantially the same and have the same pattern of transfer (paragraph 22(b)) (paras. BC113-BC116)
Clarifications to IFRS 15 (amendments issued in April 2016) (paras. BC116A-BC116U)
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