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. Analysis of the effects of IFRS 15 (paras. BC454-493)
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Analysis of the effects of IFRS 15 (paras. BC454-493)

Comparing proposed amendment...
BC454-BC455
Overview (paras. BC456-BC459)
Reporting revenue from contracts with customers in the financial statements (paras. BC460-BC480)
Improved comparability of financial information and better economic decision-making (paras. BC481-BC485)
Compliance costs for preparers (paras. BC486-BC488)
Costs of analysis for users of financial statements (paras. BC489-BC490)
Conclusion (paras. BC491-BC493)
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