Clarifications to IFRS 15 (April 2016)

GPTKB entity

Statements (14)
Predicate Object
gptkbp:instanceOf International Financial Reporting Standard amendment
gptkbp:address identifying performance obligations
licensing guidance
principal versus agent considerations
gptkbp:appliesTo gptkb:IFRS_15_Revenue_from_Contracts_with_Customers
gptkbp:date April 2016
https://www.w3.org/2000/01/rdf-schema#label Clarifications to IFRS 15 (April 2016)
gptkbp:includes practical expedients for transition
gptkbp:issuedBy gptkb:International_Accounting_Standards_Board
gptkbp:purpose clarify guidance and provide additional illustrative examples
gptkbp:relatedTo gptkb:IFRS_15_Revenue_from_Contracts_with_Customers
gptkbp:startDate 1 January 2018
gptkbp:bfsParent gptkb:IFRS_15_Revenue_from_Contracts_with_Customers
gptkbp:bfsLayer 6