Statements (11)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
Revenue Recognition
|
| gptkbp:date |
1 January 2018
|
| gptkbp:effectiveDate |
1 January 1995
|
| gptkbp:focusesOn |
Revenue from the rendering of services
Revenue from the sale of goods |
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 18
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:replacedBy |
IFRS 15
|
| gptkbp:requires |
Recognition of revenue when it is earned
Measurement of revenue at fair value of consideration received |