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. Allocating the transaction price to performance obligations (paragraphs 73-86) (paras. BC266-BC293)
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Allocating the transaction price to performance obligations (paragraphs 73-86) (paras. BC266-BC293)

Comparing proposed amendment...
BC266-BC267
Estimating stand-alone selling prices (paragraphs 76-80) (paras. BC268-BC276)
Allocating discounts and variable consideration (paragraphs 81-86) (paras. BC277-BC285)
Changes in transaction price (para. BC286)
Contingent revenue cap and the portfolio approach to allocation (paras. BC287-BC293)
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