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. Contract costs (paragraphs 91-104) (paras. BC297-BC316)
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Contract costs (paragraphs 91-104) (paras. BC297-BC316)

Comparing proposed amendment...
Incremental costs of obtaining a contract (paragraphs 91-94) (paras. BC297-BC303)
Costs to fulfil a contract (paragraphs 95-98) (paras. BC304-BC308)
Amortisation and impairment (paragraphs 99-104) (paras. BC309-BC311)
Learning curve (paras. BC312-BC316)
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