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. Presentation (paragraphs 105-109) (paras. BC317-BC326)
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Presentation (paragraphs 105-109) (paras. BC317-BC326)

Comparing proposed amendment...
BC317-BC321
Relationship between contract assets and receivables (paras. BC322-BC326)
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