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BC2 IFRS 15 and Topic 606 are the result of the IASB’s and the FASB’s joint project to improve the financial reporting of revenue under International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). The boards undertook this project because their requirements for (a) the interaction of paragraph 9 of IFRS 15 with paragraphs 47 and 52 of IFRS 15 on estimating variable consideration (Examples 2–3); and (b) paragraph B63 of IFRS 15 on consideration in the form of sales-based or usage-based royalties on licences of intellectual property (Example 4). Example 1—Collectability of the consideration 您是否对ifrs 15 仍有困惑？普华永道收入专家针对《ifrs 15——与客户之间的合同产生的收入》推出新的系列视频为您答疑解惑。此系列短片意在助您快速了解ifrs 15的要点。第一集介绍了ifrs 15 的基本原则，包括五步法模型。 IFRIC 15 - Accordi per la costruzione di immobili IFRIC 18 - Trasferimento di attività della clientela SIC 31 - Operazioni di scambio e servizi pubblicitari IFRS 15 Obiettivo L’obiettivo dell’introduzione del principio contabile IFRS 15 Revenue from Contracts with Customers, è quello di creare IFRS 15 - Receitas Author: KPMG Subject: A nova norma fez com que muitas entidades se surpreendessem com a duração e complexidade da fase de implementação. Keywords: IFRS; Audit, DPP, KPMG Created Date: 9/27/2016 8:54:02 AM IFRS没有官方直接下载的地址，但其实HKFRS与IFRS内容是基本一致的（除Application Guidance那些偏门之外），以及更新时间也接近（一般不差几天），所以实务操作中我们是推荐用HKICPA的网站找GAAP原文，另外大的会计师事务所基本都有内部数据库可以直接查，而前几大甚至有自己写的对IFRS的理解（比如EY
06.07.2022
IFRS 15 Revenue from Contracts with Customers provides a single, principles-based five-step model that should be applied to determine how and when to recognise revenue from contracts with customers. The standard was published in May 2014 and is effective from 1 January 2018. IFRS 15 (91-94). • Adaptation - Where by statute or Treasury consent, an entity is permitted to retain the revenue from taxation, fines and penalties, this revenue shall be treated as arising from a contract and accounted for under IFRS 15 (15a). • Interpretation - Upon transition, the following accounting policy choice to (ifrs) 15 «Выручка по договорам с покупателями» Цель 1 Целью настоящего стандарта является установление принципов, которые должна применять The IFRS Foundation's logo and the IFRS for SMEs ® logo, the IASB ® logo, the ‘Hexagon Device’, eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards ®, International Financial Reporting Standards ®, NIIF ® and SIC ® are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS May 11, 2017 · Workshop : IFRS 15 Revenue from Contracts with Customers 67 Contact Us for In House Training If interested to run one day IFRS 15 training course please contact us at below details Course Delivery Entrepreneurs Training, Accounting and Advisory ( Pvt) Limited Head office , Lahore House No. 415 B Faisal Town, Lahore Email : info@efinancec.com
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11.05.2017 KPMG(毕马威)- IFRS 16 新租赁准则讲解材料-中文版. 文件名: first-impressions-ifrs-16-leases.pdf: 附件大小: 5.43 MB 有奖举报问题资料 下载通道游客无法下载， 注册 登录 付费注册. 熟悉论坛请点击新手指南 : 下载 … 21.07.2018
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BC2 IFRS 15 and Topic 606 are the result of the IASB’s and the FASB’s joint project to improve the financial reporting of revenue under International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). 26 Maggio 2017 IFRS 15: Il nuovo standard per la revenue recognition. 01 Overview 02 Five-step Model 03 Esempi illustrativi 04 Contract costs 05 Altri aspetti da considerare Esempi illustrativi. Page 20 Un società del settore real estate sottoscrive un contratto con un cliente per la vendita di un edificio per 1 milione di CU (prezzo in IFRS没有官方直接下载的地址，但其实HKFRS与IFRS内容是基本一致的（除Application Guidance那些偏门之外），以及更新时间也接近（一般不差几天），所以实务操作中我们是推荐用HKICPA的网站找GAAP原文，另外大的会计师事务所基本都有内部数据库可以直接查，而前几大甚至有自己写的对IFRS的理解（比 … IFRS 15 replaces existing guidance and introduces a new model for revenue recognition that is based on the transfer of control. This may affect the timing and amount of revenue that entities will recognise under IFRS 15 compared with current practice. For some entities, there may be little change.
熟悉论坛请点击新手指南: 下载说明: 1.下载一个附件当天只会扣除您一次下载次数和一次流量费。 2.论坛支持迅雷和网际快车等p2p多线程软件下载，请在上面选择下载通道单击右健下载即可（不会算多次下载次数）。 The implementation of IFRS 15 in the software industry is proving to be a challenge, as expected. Even if there is no significant change to the pattern of revenue recognition, management will need to make a number of new judgements and estimates. One of the most significant changes that affects the industry is the Jul 21, 2018 · Please address publications and copyright matters to: IFRS Foundation Publications Department 30 Cannon Street, London EC4M 6XH, United Kingdom Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749 Email: publications@ifrs.org Web: www.ifrs.org The IFRS Foundation logo/the IASB logo/the IFRS for SMEs logo/‘Hexagon Device’, ‘IFRS Foundation IFRS 15, the IASB considered the need to balance being responsive to issues raised to help entities implement IFRS 15 but, at the same time, not creating a level of uncertainty about the Standard to the extent that the IASB’s actions might be disruptive to the implementation process. The IASB noted that, when new Standards are issued, there are Updated September 2019 A closer look at IFRS 15, the revenue recognition standard 6 What you need to know • IFRS 15 provides a single source of revenue requirements for all entities in all industries. It represents a significant change from legacy IFRS. • IFRS 15 applies to revenue from contracts with customers and replaced Publikationen er søgt opbygget på samme måde som IFRS 15 – det vil sige med forklaring af indholdet af de enkelte trin i standardens 5-trins model. Vi har medtaget et kort afsnit om forskellene mellem IFRS 15 og årsregnskabsloven, så pub-likationen derved også kan bruges i de virksomheder, som første gang skal over på IFRS. PwC 通过新浪微盘下载 IFRS 2013.pdf, 微盘是一款简单易用的网盘，提供超大免费云存储空间，支持电脑、手机 等终端的文档存储、在线阅读、免费下载、同步和分享是您工作、学习、生活 的必备工具！
(a) the interaction of paragraph 9 of IFRS 15 with paragraphs 47 and 52 of IFRS 15 on estimating variable consideration (Examples 2–3); and (b) paragraph B63 of IFRS 15 on consideration in the form of sales-based or usage-based royalties on licences of intellectual property (Example 4). Example 1—Collectability of the consideration IFRS 15 All other contracts with customers, and the costs to obtain and fulfil those contracts Leasing (IAS 17, IFRS 16) Insurance (IFRS 4) Certain non-monetary exchanges Financial Instruments (IFRS 9) Rights or obligations in scope of IFRS 10, IFRS 11, IAS 27, IAS 28 Get ready for IFRS 15 4 Issue 1 August 2016 Scope
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