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. Application guidance (paragraphs B2-B89) (paras. BC362-BC433)
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Application guidance (paragraphs B2-B89) (paras. BC362-BC433)

Comparing proposed amendment...
BC362
Sale with a right of return (paragraphs B20-B27) (paras. BC363-BC367)
Warranties (paragraphs B28-B33) (para. BC368-BC378)
Principal versus agent considerations (paragraphs B34-B38) (paras. BC379-BC385Z)
Customer options for additional goods or services (paragraphs B39-B43) (paras. BC386-395)
Customers' unexercised rights (breakage) (paragraphs B44-B47) (paras. BC396-BC401)
Licensing (paragraphs B52-B63B) (paras. BC402-BC421J)
Repurchase agreements (paragraphs B64-B76) (paras. BC422-BC433)
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