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. Satisfaction of performance obligations (paragraphs 31-45) (paras. BC117-BC180)
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Satisfaction of performance obligations (paragraphs 31-45) (paras. BC117-BC180)

Comparing proposed amendment...
BC117
Control (paras. BC118-BC123)
Performance obligations satisfied over time (paragraphs 35-37) (paras. BC124-BC152)
Performance obligations satisfied at a point in time (paragraph 38) (paras. BC153-BC157)
Measuring progress towards complete satisfaction of a performance obligation (paragraphs 39-45 and B14-B19) (paras. BC158-BC180)
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