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- W4286797025 abstract "Chapter 20 REVENUE FROM CONTRACTS WITH CUSTOMERS First published: 15 April 2019 https://doi.org/10.1002/9781119579748.ch20Citations: 3 AboutPDFPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShareShare a linkShare onFacebookTwitterLinked InRedditWechat Abstract IFRS 15 introduces a revenue model in which the core principle is that revenue is recognised to depict the transfer of promised goods or services to the customer in an amount that reflects the consideration expected to be entitled in exchange for those goods or services. To recognise revenue, five steps should be applied at contract inception, which do not need to be applied in sequence: identify the contract with customers; identify the performance obligations in the contract; determine the transaction price; allocate the transaction price; and recognise revenue when a performance obligation is satisfied. The disclosure objective of IFRS 15 is that sufficient information should be disclosed to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. To achieve this, both qualitative and quantitative information is disclosed. Citing Literature Wiley Interpretation and Application of IFRS Standards RelatedInformation" @default.
- W4286797025 created "2022-07-24" @default.
- W4286797025 date "2019-04-15" @default.
- W4286797025 modified "2023-09-26" @default.
- W4286797025 title "REVENUE FROM CONTRACTS WITH CUSTOMERS" @default.
- W4286797025 doi "https://doi.org/10.1002/9781119579748.ch20" @default.
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