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. Measurement of revenue (paragraphs 46-90) (paras. BC181-BC265)
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Measurement of revenue (paragraphs 46-90) (paras. BC181-BC265)

Comparing proposed amendment...
BC181-BC183
Determining the transaction price (paragraphs 47-72) (paras. BC184-BC188D)
Variable consideration (paragraphs 50-59) (paras. BC189-BC228)
The existence of a significant financing component in the contract (paragraphs 60-65) (paras. BC229-BC247)
Non-cash consideration (paragraphs 66-69) (paras. BC248-BC254H)
Consideration payable to a customer (paragraphs 70-72) (paras. BC255-BC258)
Customer credit risk (paras. BC259-BC265)
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