Statements (50)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:International_Organization_for_Standardization
|
| gptkbp:applies_to |
Entities preparing financial statements
|
| gptkbp:contains |
Licensing agreements
Service contracts Sales of goods |
| gptkbp:deals_with |
Revenue recognition
|
| gptkbp:effective_date |
1 January 1995
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 18 Revenue
|
| gptkbp:is_affected_by |
Regulatory changes
|
| gptkbp:is_analyzed_in |
Academic research
|
| gptkbp:is_applicable_to |
Leases
Financial instruments Insurance contracts Publicly accountable entities |
| gptkbp:is_cited_in |
Accounting literature
|
| gptkbp:is_considered |
Financial analysis
|
| gptkbp:is_considered_by |
gptkb:investors
|
| gptkbp:is_criticized_for |
Lack of clarity in certain areas
|
| gptkbp:is_discussed_in |
Accounting standards forums
|
| gptkbp:is_evaluated_by |
Credit rating agencies
|
| gptkbp:is_examined_in |
Professional accounting exams
|
| gptkbp:is_incorporated_in |
Corporate governance practices
|
| gptkbp:is_influenced_by |
Economic conditions
|
| gptkbp:is_linked_to |
Taxation policies
|
| gptkbp:is_part_of |
gptkb:International_Organization_for_Standardization
Financial reporting framework Global accounting standards |
| gptkbp:is_referenced_in |
Financial statements
|
| gptkbp:is_related_to |
Financial performance
Revenue streams |
| gptkbp:is_reviewed_by |
Accounting professionals
|
| gptkbp:is_subject_to |
Legal scrutiny
Interpretation by auditors |
| gptkbp:is_taught_in |
Accounting education
|
| gptkbp:is_used_in |
Financial reporting
|
| gptkbp:is_utilized_by |
Management for decision making
|
| gptkbp:provides_guidance_on |
Interest, royalties, and dividends
Rendering of services Sale of goods |
| gptkbp:published_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:replaced_by |
gptkb:IFRS_15
IFRS 15 Revenue from Contracts with Customers |
| gptkbp:reports_to |
Accounting policies for revenue recognition
Amount of revenue recognized Nature of revenue transactions |
| gptkbp:requires_measurement_at |
Fair value of the consideration received
|
| gptkbp:requires_recognition_when |
Risks and rewards of ownership are transferred
|
| gptkbp:withdrawn_date |
1 January 2018
|
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_(IAS)
|
| gptkbp:bfsLayer |
7
|