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. Disclosure (paragraphs 110-129) (paras. BC327-BC361)
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Disclosure (paragraphs 110-129) (paras. BC327-BC361)

Comparing proposed amendment...
BC327-BC329
Disclosure objective and materiality (paragraphs 110-112) (paras. BC330-BC331)
Contracts with customers (paras. BC332-BC353)
Performance obligations (paragraph 119) (para. BC354)
Significant judgements (paragraphs 123-126) (para. BC355)
Assets recognised from the costs to obtain or fulfil a contract with a customer (paragraphs 127-128) (paras. BC356-BC357)
Disclosures required for interim financial reports (paras. BC358-BC361)
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